摘要
本文在现阶段国内外研究征管质量评价体系的基础上,建立了税收征管质量评价体系的基本框架,并通过消错模型来验证评价征管质量指标的有效性,从一定程度上减少因主观因素或个人偏好而形成的偏差,使得优化后的评价体系能够更有效地评价税收征管质量。同时结合广州某税务局的征管情况进行实证研究,利用征管数据测算得出各指标的消错分类值与其税收征管业务实际状况基本匹配,在此基础上提出了影响税收征管质量的重要因素和提升税收征管质量的努力方向。
Compared with the quality evaluation system of tax collection and administration at home and abroad,this paper establishes the basic framework of the quality evaluation system of tax collection and administration and applies the error-eliminating theory to verify the effectiveness of the evaluation indicators, which can also reduce the deviation caused by subjective factors or personal preference. The optimized evaluation system can be more effective in evaluating the quality of tax collection and administration. Combining with the administration data from an empirical study carried out at a taxation bureau in Guangzhou, we can conclude that the data of error-eliminating classification and the actual situation of the tax collection and administration are basically matched. On this basis, it puts forward the important factors that affect the quality of tax collection and administration and the direction of improving the quality of tax collection and administration.
出处
《财政研究》
CSSCI
北大核心
2016年第3期91-103,共13页
Public Finance Research
关键词
征管质量
评价体系
消错理论
the Quality of Tax Collection and Administration
Evaluation System
Error-eliminating Theory