基层税务人员激励中所产生的偏差问题分析

Deviation Arising from the Analysis Grassroots Tax Officers Motivation

基层税务人员作为税收法规的具体实施者以及税收收入的主要承担者,其工作积极性的高低直接影响着国家的财政状况,因此对其激励就非常重要。本文从激励偏差的角度分析了影响基层税务人员激励偏差产生的原因,并提出了相应的解决策略。

Grassroots tax officials are specific actors of tax regulations and the main bearer of tax revenue. Their enthusiasm will directly affect the country＆#39;s financial situation. So incentive for them is very important. From the perspective of incentives deviation, the paper analyzes the impact of incentives deviations of tax grassroots staff, and proposes corresponding solving strategies.