An Empirical Research On Job Burnout And Its Influencing Factors Of Grass-Roots Tax Payers

As an important department for the state to collect taxes and protect public revenue,the tax department is related to whether the state can provide adequate public services for citizens and whether the society can develop steadily.The tax service personnel in the grass-roots tax department are the groups that directly provide services to taxpayers.The quality of their service directly affects the image of the tax department in the minds of taxpayers,and their working status also affects the work efficiency of the tax department.In recent years,with the implementation of a series of concepts,policies and measures such as "service-oriented government","tax reduction and fee reduction",and "social security premium transfer",taxpayers have greatly improved their business ability,service attitude,Work efficiency requirements are also getting higher and higher.The physical manifestations of grass-roots tax service personnel are exhausted,their energy is reduced,they are not interested in work,they are indifferent to taxpayers,they think that their work is meaningless,and their personal growth is slow.It is precisely the main manifestation of job burnout.The job burnout of grass-roots tax service staff not only reduces the sense of belonging of grass-roots staff to work,but also reduces the executive power of tax departments,which is very easy to cause dissatisfaction of taxpayers and bring many negative effects.In order to solve the problem of job burnout of grass-roots tax service personnel,this paper selects grass-roots tax service personnel in District C of L City as the research object,based on Mahler’s three-dimensional theory,draws on Dr.Li Chaoping’s MBI-GS scale and combines the actual situation of the tax department A questionnaire was designed to investigate the current status of job burnout among grass-roots tax service personnel.A total of 184 valid questionnaires were recovered in this study,and the questionnaires passed the reliability test of Cron-Baja coefficient,KMO value and Bartlett validity test.Based on the research of using Stata data software descriptive statistics,differential analysis found that job burnout status of grass-roots tax service personnel,and by using correlation analysis and regression analysis,the thesis put forward hypothesis,build multivariate regression model,found that tax service personnel at the grass-roots level from the perspective of the empirical influence factors of job burnout status and potential.In addition,this paper selects 20 tax service personnel of different genders,different ages and different positions to conduct interviews and obtain first-hand interview materials.Combined with Herzberg’s two-factor theory,this paper argues that the level of basic protection at the level of health care factors is not enough,the salary distribution system is unreasonable,the interpersonal relationship is complicated,the construction of basic systems is not perfect,the protection of personal rights and interests is not enough,and the promotion channels at the level of incentive factors are not good.Unobstructed,inadequate education and training,and unmet comprehensive expectations have led to job burnout among grass-roots tax service personnel in District C of L City.Therefore,grass-roots tax departments can optimize the office environment and office equipment,explore a flexible salary system,create a clean working environment,strengthen the construction of basic systems,strengthen the protection of personal rights and interests,broaden promotion channels,improve the quality of education and training,and establish reasonable In terms of personal,family and social expectations,the job burnout of grass-roots tax service personnel should be alleviated as soon as possible,and the work enthusiasm of grass-roots tax service personnel should be improved,so that they can move towards a virtuous circle of work.