组织间控制机制在税务部门的应用被引量：3

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摘要按照"共同治理"的理念,根据不同治理主体的特征,建立多样化、全过程的组织间控制机制以提高纳税人遵从度和税收征管效率是税收征管现代化的必然要求。本文在明确税务部门实施组织间控制的目标与任务的基础上,分析了税务部门职能外包和以税务中介为重点的组织间控制机制,提出了我国税务部门优化组织间关系治理的基本思路。

作者何晴

机构地区首都经济贸易大学财政税务学院

出处《税务研究》 CSSCI 北大核心 2016年第10期102-107,共6页

基金北京市自然科学基金项目"跨组织管理控制在公共服务外包中的应用研究"(项目编号:9144024) 教育部人文社会科学研究项目"政府购买公共服务中的激励问题研究"(项目编号:14YJCZH050)的阶段性成果

关键词共同治理组织间控制税收征管职能外包税务中介

分类号 F812.42 [经济管理—财政学]

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参考文献10

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