现代管理理论在纳税服务中的运用  

The Application of the Theory of the Modern Management in the Tax Services

作　　者：赵迎春[1] 

机构地区：[1]上海立信会计学院财政与税务系,上海200000

出　　处：《税务与经济》2006年第2期42-44,共3页Taxation and Economy

摘　　要：随着现代管理理论的兴起和被认知,为纳税人服务的理念越来越多地被世界各个国家广泛提倡和推广。我国随着市场经济的建立,也充分认识到纳税服务的重要作用,纳税服务体系正在逐步建立并取得了一定的成效。许多西方经济管理理论—契约理论、税收遵从理论、流程再造理论的引进和应用,为我们进一步提高纳税服务质量开拓了新的思路。With the emergence and perception of the theory of the modern management, the concept of the service for the tax payers is advocated and promotod by more and more countries in the world. With the development of our market economy, the service of taxation is realized important and its system is being built up and some achievement has been made. Many Western economy and administrative theory ——contract theory, the theory of tax compliance, the theory of flow recreation, give us a new further thought to promote the quality of the service of taxation.

关 键 词：纳税服务 公共管理 税收遵从 流程再造 

分 类 号：F810.423[经济管理—财政学]