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Research on the Problems and the Solutions to the Public Servants Incentive Mechanism in Taxation Systems

Author: ShuQuanHao
Tutor: YaoRuiMin
School: Central China Normal University
Course: Tax administration
Keywords: Tax system Civil Servant Stimulate Incentive Mechanism
CLC: F812.42
Type: Master's thesis
Year: 2008
Downloads: 618
Quote: 4
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Abstract

To improve the performance of the government has been the common concern of all countries. The performance of the government is manifested by the performance of the civil servants, the executive of public power.As one of the important components of the government, the tax system must provide an effective incentive mechanism for the staff. It is an important part of human resources management in tax system to fully mobilize the enthusiasm of the civil servants by setting up a reasonable and efficient incentive mechanism and to fully tap the potential of the civil servants in order to improve their performance and thus to improve the performance of the government.Chinese government has committed to the reform of the management system of civil servants. In 1993, the government promulgated Provisionary Regulations of the Civil Servants, marking the establishment of civil servant system in China. In 2005 the 15^th session of the 10^th National People’s Congress Standing Committee passed the Civil Servant Law of People’s Republic of China. Article Six of the Civil Servant Law says, "The management of the civil servants should adhere to the principle of giving equal attention to supervision and encouragement." This shows that the incentive system of the civil servants is an important component of the management mechanism of the civil servants; it plays a positive role in tapping their potential, mobilizing their enthusiasm and improving their administrative efficiency. If an effective incentive is imposed on the civil servants in tax system, a main branch of the national civil servants, their performance is sure to be improved and thus promote social development of the country.However, in the practice of the reform of the civil servant system, the traditional system of personnel management system still exerts negative impact on the civil servant system. At present, the civil servant incentive system in China mainly focuses on civil servants’ salary, awards or punishment, promotion and so on. What’s more, some relevant systems still have much space for improvement. There still remain many problems in the incentive system and these existing problems will inevitably impede the implementation of salary and competition systems based on performance as well as the expected effect of the incentive system itself. Therefore, to improve the performance of the civil servants, it is of great importance to thoroughly analyze China’s present civil servant incentive system, spot loopholes and set up and improve the management system of civil servant performance. On basis of that, we can improve the incentive system of the tax system. Only by this way can we improve the civil servant performance step by step and finally enhance the government performance.This article first provides an overview of the civil service incentive system and relationship among components of this system, and then reviews and analyses its theoretical foundation. After that, this article makes a careful analysis of incentive systems in some developed countries and makes a comparison between foreign incentives system and the traditional incentive system in China and analyses the existing problems: stress too much on spiriritual incentive, the evaluation mechanism remains on the surface, materaial incentive fails to suit the socail economic developent situation, promoting mechanism is still imperfect, and negative incentive remains on form. On this basis, the author finds out deficiencies in China’s present civil service incentive system, elaborates on their causes and provides some countermeasures to existing problems. The author stresses the importance of performance-based assessment, individual requirements of civil employees and combination of different incentive theories in improving the work efficiency of the tax system.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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