SECI框架下的税务文化内生动态初探——基于基层税务机关文化建设实践的探索

Probing into tax culture inner trends under SECI framework—probing based on grass roots tax governmental culture construction practice

目前,对于税务文化建设的研究大多从税务机关主观的角度出发,研究加强或创新税务文化建设的手段和方法,而对于作为客体的税务文化本身其形成、发展的动态规律,则研究甚少。本文拟借鉴企业知识管理的SECI模型,结合基层税务机关近几年来的实践,对税务文化的形成和发展规律进行探讨,并结合税务文化发展规律对SECI模型进行改进,以便找准着力点加强税务文化建设。

Instead of investigating the formation and evolution of taxation culture, as an object itself, current researches are generally focusing on the means and methods to strengthen or innovate the construction of taxation culture from a subjective prospective of tax authority. In this article, by combining the actual practice of tax authority at the grass-roots level in recent years within the SECI Model, which is a theory on corporation management, the author attempts to inves- tigate the forming and evolving trends of taxation cul- ture, and adjust the model with which, seeking to Io- cate the keystone of strengthening the construction of taxation culture.