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文章使用量表这一工具,测量了税务人员对税收征管工作的主观和客观努力程度。我们将样本中税务人员按照国地税、年龄、性别、学历、职务、有无子女和收入等7项分类指标加以分类。通过对不同群体中的样本进行独立样本T检验和单因素方差分析,我们发现主观努力程度在年龄、学历和收入分类组中,客观努力程度在职务分类组中差异显著。这为税务部门进一步提高人员管理效率提供了一条可行路径。
The article uses the scale as a tool to measure the subjective and objective efforts of tax officers on tax collection and administration. We classify the tax officers in the sample according to seven sub-indicators, including the government tax, age, gender, educational level, job title, and whether or not children and income are available. Through independent sample T-test and one-way ANOVA of samples in different groups, we found that the level of subjective effort in the age, education and income classification group, the objective degree of effort in the job classification group significantly different. This provides a viable route for tax authorities to further improve the efficiency of personnel management.