Research On Public Participation Pathway Of Performance Evaluation Of Grass-roots Tax Department

With the government in the process of performance management to become innovative management methods in the trend,public participation in local government performance evaluation has become a hot topic in recent years.The value of public participation in government performance evaluation has been increasingly recognized by academics,political circles,and the public.Undoubtedly,Public participation introduced in the performance evaluation of grass-roots taxation department as public service sector which is a "win-win" choice.Based on a series of reforms,such as the transformation of government functions,deepening of administration and decentralization,and construction of a service-oriented government,this paper the subject of public participation in the performance evaluation of grassroots taxation departments as the research object,using a combination of theoretical and empirical methods to conduct research.It puts forward three important significance of public participation in the performance evaluation of the grassroots taxation department,namely the inevitable trend of civil society,the realistic embodiment of the democratic performance concept,and the objective requirements of the service-oriented government.This article lists the main ways of public participation,including symposiums,face-to-face interviews,questionnaire surveys,public satisfaction assessments,independent third-party agencies,and complaints.Taking the public participation in the performance evaluation of the C District Taxation Bureau as a case,the taxation workers and the general public respectively conducted a public participation performance evaluation questionnaire survey,and analyzed the problems and dilemmas of the public participation performance evaluation in reality,referring to the four problems in the emergence stage.That is,the public participation path is not smooth,the public participation mode is limited,the public participation is not high,and the public participation guarantee mechanism is lacking.From the four levels of government,technology,public and system,the underlying causes of the problem are summarized.Finally,on the basis of the experience of public participation in the performance evaluation of domestic and foreign tax departments,the paper proposes four specific suggestions for improvement: the establishment of a long-term mechanism for the supervision of open government information,and the expansion of participation methods.Sexuality,expanding public participation-establishing feedback mechanism for evaluation results,ensuring long-term participation of the public-improving theincentive and restraint mechanism.This paper combines theoretical research and practical experience,and uses scientific analysis methods to summarize and summarize the problems found in public participation in the performance evaluation of grassroots tax authorities,and propose improvements.It can play a certain reference for the diversified selection of the performance evaluation subjects of the grassroots taxation departments.