税务行政效率评价方法的发展及评析

Development and Comment of the Evaluation Methods of the Efficiency of Tax Administration

结合行政管理理论及实践的发展,建立科学综合的税务行政效率评价体系,已成为客观需要。对税务行政效率的评价方法,实际上可以归纳为两类:一类是主要是以成本-收益法为基础的评价方法,另一类是以成本-绩效法为基础的评价体系,前者应用于早期的税务管理实践中,后者随着公共管理理念的深入而还在不断发展完善。两类方法虽然在时间上存在发展与被发展的关系,但如果考虑税务管理活动的特殊性和实际运用情况,两者并不存在简单的替代关系,因为效率与公平目标两者往往不能统一,在实际应用中,要根据不同环境和条件而灵活使用。

It is necessary to establish an scientific and comprehensive evaluation system of tax administration efficiency by combining the development of theory and practice of administration. Methods of evaluation of the tax administration efficiency can be summarized into two types： one is mainly the cost - income based evaluation method and the other is the cost - performance based evaluation method. The former is used in the early practice of tax administration; the latter is still developing and improving with the concept of public management penetrating deeply. Although the two types of methods have a relationship of developing and being developed. , They do not exist a simple substitute relationship in that the efficiency and equity are often not unified. In practical, they are flexible to be used according to the different environments and conditions.