Research On The Executive Ability Of The Tax Department In W County,inner Mongolia

The executive ability of the government is the premise to ensure the smooth implementation of various decrees,which directly affects the public interests of the broad masses and the image-building of the government itself.Since the beginning of the 21 st century,the construction of the executive ability has been a hot topic of our government's continuous concern.As the important government department,the executive ability of the tax department is an important element to form the executive ability of the government.Improving the executive ability of the tax department is an inevitable requirement to strengthen the construction of the executive ability of the government.In recent years,with the deepening of various reforms in the tax field,extensive and profound changes have taken place in tax system,collection and management mode,service mechanism,information construction and many other aspects,which put forward higher and higher requirements for the executive ability of grass-roots tax departments.Therefore,it is of great practical significance to discuss the executive ability of grass-roots tax departments for giving full play to their tax functions,responding to the needs of the society and taxpayers,and improving their tax governance capacity under the new situation of economic and social development.As a grass-roots tax department,the tax department of W county in Inner Mongolia is a front-line window unit directly facing the social,management and service subjects of the market economy.Faced with the new situation and new tasks,the problem of insufficient executive ability of the tax department in W county in practice is quite prominent,and there is a certain gap between the actual implementation effect and the goal of policy formulation and the expectation of taxpayers.This paper makes a comprehensive use of new public service theory,tax cost theory and policy implementation theory to study the executive ability of the tax department in W county.First of all,this paper combs and analyzes the status quo of domestic and foreign research on the executive ability of the government,proposes the research framework,innovation and shortcomings of this paper,defines relevant concepts such as tax department,tax administration and executive ability,and elaborates on the theoretical basis of the research.Secondly,it elaborates the general situation of the tax department in W County.Based on the first-hand data obtained from field investigation and questionnaire survey,it studies the problems exposed by the tax department in W County.Thirdly,combined with the influencing factors of policy implementation,this paper makes an in-depth analysis of the main causes of the executive problems.Finally,based on the analysis of the problems and causes of the executive ability,this paper puts forward countermeasures and suggestions to improve the executive ability of the tax department in W county from four aspects,namely,improving the comprehensive executive ability of the organization,increasing the participation of taxpayers,promoting the optimal utilization of executive resources,and creating a good executive environment.