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在任何一个国家里,当政治决策作出之后,管理就是一个决定的因素。随着社会经济和科技的发展,各国经济和科技交往的竞争加剧,税收管理的理论与实践就日益显得重要起来。国家的税收管理,属于行政管理的范畴。从历史发展看,行政管理历经传统学说、争鸣变革和现代理论的发展过程。美国开始较早,成就较大,影响也比较广泛。本世纪初,美国按照传统学说着眼于整顿政府,以提高工作效率,实行精简、效能、纯洁的管理,但已不适应自由经济向垄断过渡的需要。此时,泰罗等学者在企业生产中,为了提高工作效率和劳动
In any country, management is a deciding factor when political decisions are made. With the development of the social economy and science and technology, the competition in economic and technological exchanges among various countries has intensified, and the theory and practice of tax administration have become increasingly important. The tax administration of the country belongs to the category of administration. Judging from the historical development, administrative management has gone through the traditional theory, contending for the change and the development of modern theory. The United States started earlier, with greater achievements and broader influence. At the beginning of this century, the United States, in accordance with the traditional theory, aimed at reorganizing the government in order to improve work efficiency and implement streamlining, efficiency and purity of management. However, it did not meet the need of a transition from a free economy to a monopoly. At this point, Taylor and other scholars in the production of enterprises, in order to improve work efficiency and labor