A Study On The Problems And Countermeasures Of The Government's Disclosure Of Government Information About S City Tax Authorities

The concept of publicity won't be put into practice without institutional implementation.According to Annul Transparency Reports on Chinese Governments,the practice of disclosure upon application,the key-stone of governmental information disclosure,has been far from satisfaction during practices.There have been only a handful of studies on information disclosure by a certain specific government functional department upon application,and empirical studies are rare to be found.Via using methods like literature analysis,participatory observation,case analysis and statistical analysis in this study,by following the methodologies adopted by the U.S.Knight Open Government investigation series in which the investigators applied for information application in person to obtain relevant data,the author sent 40 experimental information disclosure applications to the tax authorities of city S.Based on the 284 information cases obtained through disclosure upon application and personal experiences,the author dug into the problems and underlying causes for information disclosure by the tax authorities of city S,from the perspective of institutions,implementation systems,direct and indirect institutional implementation subjects,implementation environment,implementation guarantee and other factors.The public about the institutional basis is incomplete,the direct subjects distorting and negative implementation,indirect subjects application is unreasonable,inadequate implementation of the system requirements,such problems greatly hindered the effective implementation.These problems rooted in system design flaws,poor convergence supporting system,insufficient government implementation capacity,need improving public participation,environmental constraints and resources imputed and other reasons.By consulting advanced experience in governmental information disclosure upon application in other countries and regions,the paper proposed the following countermeasures to strengthen execution of governmental information disclosure in view of existing problems: boost the legislations of information disclosure;make constant use of remedy mechanisms of judicial interpretations;establish evidencing rules and public interest decision rules based on clearly defined rights and liabilities;advocate dynamic administration of administrative organs;develop guidance of preceding cases;enlarge the public involvement in individual and non-governmental information disclosure to intensify public supervision;give full play to the guiding roles of media to create a favorable implementation environment.