Research On The Influencing Factors And Countermeasures Of Cross Departmental Collaboration Efficiency Of Tax Governance In Guangzhou

Collaborative governance has gradually become an important method of tax administration due to the tax system reform.As a first-tier city in China,the relevant personnel of the Guangzhou Municipal Government takes the service of the high-quality economic and social development of Guangzhou as their starting point and goal.In order to build a harmonious taxation ecology in Guangzhou and raise the taxation governance capabilities to a new level,the personnel will intensify the coordinated governance policy of tax administration by consolidating the strength of government departments.The current situation and the issues existing of the coordination among local government departments were explored and analyzed in this paper.In order to improve the efficiency of tax administration in Guangzhou,this paper figured out the major influencing factors based on the empirical study and put forward the countermeasures and suggestions.Firstly,we systematically sorted and studied the relevant literature on the holistic government theory and collaborative governance of tax administration both at home and abroad.An in-depth research was conducted on the inter-departmental coordinated tax governance in Guangzhou.Through semi-structured interviews with the staff involved in the tax administration,this paper analyzed main problems existing and then combined with the results of the literature research and the grounded theory,selected the measurement table of influencing factors of the efficiency of the cross-departmental cooperative tax administration and designed the questionnaire based on this.Then a questionnaire survey is conducted among the collaboration departments and the statistical analysis was conducted for the data obtained from 309 valid questionnaires.Five main promoting factors influencing the efficiency of the inter-departmental coordinated tax governance were obtained.Finally,several positive suggestions and countermeasures were put forward to improve the efficiency of collaborative governance of tax administrationThrough research and analysis,the following conclusions were drawn: 1)According to the survey and research results,problems of the inter-departmental coordinated tax governance in Guangzhou were figured out;2)The influencing factors of cross departmental collaboration efficiency include the following five points: Coordinating ability,Institutional design,Information technology,Public concerns,and Performance assessment;3)Specific countermeasures were put forward to increase the efficiency of collaborative governance from many aspects,and promote the co-construction,co-governance and sharing pattern of taxation in Guangzhou.