广东省地税系统纳税人满意度绩效评估研究-行政管理专业论文.docxVIP

华 华 中 科 技 大 学 硕 士 学 位 论 文 II II 量指标权重难以确定问题。通过研究了解了广东省地税局纳税人满意度的现状，摸 清了其现有业务系统存在的问题，最终为广东省地税局提升纳税人满意提供决策支 持。这一系列研究对公共部门绩效评估实证研究具有重要的借鉴意义。 关键词：广东省 地税系统 纳税人满意 绩效评估 实证研究 III III Abstract With the new public management movement, the public sector’s performance evaluation pays more attention to the service object, and a representative is building the service-oriented government. Guangdong province land tax system has been uphold the concept of new public management, this paper puts forward a local tax system four satisfaction assessment system, respectively is taxpayer satisfaction, party and government organs satisfaction, the social from all walks of life satisfaction, internal staff satisfaction. This paper studying tax－payers subjects in Guangdong province land tax system. Through the research methods of literature research, trial survey and making business key point card to establish the model of taxpayer satisfaction performance evaluation. They are tax management level, tax service level, tax law enforcement level and tax personnel quality. According to the four major themes design ten secondary measurement indexes and twenty performance indicators that can be quantified. Using stratified sampling survey method is according to taxpayer groups’ characteristics, issue 12000 questionnaires, 3120 valid questionnaires, the recovery is 30%, to the overall size of the taxpayer of 1 ‰. The descriptive analysis shows that, Guangdong province taxpayers are satisfied with works of land tax system .The satisfaction rate is higher than 70%, They have no correlation between taxpayers’ background characteristics and tax system satisfaction. We get the influence degree of Performance evaluation index which is the objective weight of the theme by using general linear regression method to. Revenue management level, the tax service level, tax law enforcement level, tax personnel quality objective weight are 0.232, 0.467, 0.009, 0.279. Subjectively weight are 0.26、0.22、0.25、0.27.