组织资源能力对税收征管绩效影响的实证分析  

Empirical Analysis of Organizational Capacity's Effect on Tax Collection Performance

作　　者：何声贵[1,2] 郑垂勇[1] 

机构地区：[1]河海大学,南京210098 [2]江苏省地方税务局,南京210024

出　　处：《价值工程》2012年第15期151-152,共2页Value Engineering

摘　　要：按价值取向将税收征管绩效分为税收征管效能和纳税服务品质,讨论组织资源能力对这二者及二者之间的相互关系。采用问卷调查法,运用描述性统计分析,信度和效度检验,验证性因子分析以及结构方程建模模型研究了组织资源能力对税收征管绩效影响,结果发现,组织资源能力对税收征管效能和纳税服务品质具有很强的正向影响,但纳税服务品质对税收征管效能的影响并不显著,且结果为负。说明在中国的国境下,组织资源能力的提高可以提升税收征管绩效,但服务品质的提高却未必能改善税收征管的成本和效益,政府应做好税务管理现代化实施过程的调控。Dividing tax collection performance into tax collection efficiency and tax service quality by value orientation,this study discussed the relationship between organizational capacity and these two.By the use of descriptive statistical analysis,reliability and validity test,confirmatory factor analysis as well as SEM,organizational capacity＇s effect on tax collection performance was found finally.The results showed： tax collection capacity has a strong positive impact on collection efficiency and service quality,while the service quality was not significantly related to collection efficiency and the result was negative.This proved that the organizational capacity can enhance the collection performance;however,the improvement of service quality will

关 键 词：组织资源能力 税收征管效能 纳税服务品质 结构方程模型 

分 类 号：F812.42[经济管理—财政学]