关键词: 税务人员,强化激励,消退激励,组织认同,纳税人满意度

Abstract: To strengthen the incentive is a conventional way of incentives adopted by China’s tax authorities. Through empirical researches, this paper analyzes the correlation between the strengthened incentives of the tax authorities, tax officials’ organizational identity and taxpayers’ satisfaction. The results show that currently China’s tax authorities have their strengths and weaknesses; therefore it puts forward some measures to improve the strengthened incentives from the operational level. Overall, China should perfect the incentive mechanism from the four aspects of positively strengthened incentives, negatively strengthened incentives, faded incentives and penalty incentives, so as to enhance the efficiency of China’s tax administration.

Key words: tax officials; strengthened incentives; faded incentives; organizational identity; taxpayer satisfaction