新公共管理理论对完善税务行政管理的借鉴意义

Significance of New Public Management Theory Improving Tax Administration

本文从研究新公共管理的内容和特征入手,分析借鉴美国、新加坡、韩国等国家税务管理中新公共管理理论的应用和实践,从而提出借鉴新公共管理理念,完善税务行政管理的具体举措。

In this paper, study begins from new content and features of public administration analyzing the application and practice of new public management theory in tax administration in the USA, Singapore, South Korea and other countries and putting forward new public management ideas and specific measures to improve the tax administration.