法治背景下基层国税行政管理若干问题的探讨  

A Discussion of Some Administrative Problems on Grassroots National Tax Authorities in the Society Ruled by Law

作　　者：杨玉玲[1] 

机构地区：[1]宁德师范学院思政部,福建宁德352000

出　　处：《内蒙古财经大学学报》2015年第3期62-65,共4页Journal of Inner Mongolia University of Finance and Economics

摘　　要：在依法治国背景下,以新制度经济学为视角,糅合三门学科包括行政管理学、法学和新制度经济学理论,谈基层国税机关的行政管理行为,属跨学科综合研究。主要从新制度经济学的正式制度、非正式制度和实施机制三个维度出发,结合实践经验,指出存在组织结构缺陷、法治理念薄弱和激励机制不足的问题。并顺应行政管理改革趋势,提出相对应的具体建议,以实现行政管理的法治化、科学化。Under the background of the rule of law, in the perspective of new institutional economics, this paper discusses the administrative behaviors of grassroots national tax authorities that combines three disciplines including administrative management, law and new institutional economics, and belongs to the interdisciplinary comprehensive research. From three angles including formal regulation, informal regulation and implementation mechanism of new institutional economics, this paper points out the existing problems which are organizational structure defect, weak notion of rule of law, and lack of incentive mechanism, combined with practical experience and puts forward the cor- responding suggestion to conform to the trend of administrative reform so as to realize legal and scientific administra- tion.

关 键 词：基层国税机关 行政管理 法治 新制度经济学 制度 

分 类 号：D630[政治法律—政治学]