ĐẠI HỌC QUỐC GIA HÀ NỘI KHOA QUẢN TRỊ VÀ KINH DOANH --------------------- NGUYỄN HỮU NGHỊ SOLUTIONS TO PERFECT THE EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS OF TAX DEPARTMENT OF TUYEN QUANG PROVINCE GIẢI PHÁP HOÀN THIỆN CÔNG TÁC ĐÁNH GIÁ, PHÂN LOẠI MỨC ĐỘ HOÀN THÀNH NHIỆM VỤ CỦA CÁN BỘ, CÔNG CHỨC, NGƯỜI LAO ĐỘNG CỤC THUẾ TỈNH TUYÊN QUANG LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH HÀ NỘI - 2020 TIEU LUAN MOI download : skknchat@gmail.com ĐẠI HỌC QUỐC GIA HÀ NỘI KHOA QUẢN TRỊ VÀ KINH DOANH --------------------- NGUYỄN HỮU NGHỊ SOLUTIONS TO PERFECT THE EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS OF TAX DEPARTMENT OF TUYEN QUANG PROVINCE GIẢI PHÁP HOÀN THIỆN CÔNG TÁC ĐÁNH GIÁ, PHÂN LOẠI MỨC ĐỘ HOÀN THÀNH NHIỆM VỤ CỦA CÁN BỘ, CÔNG CHỨC, NGƯỜI LAO ĐỘNG CỤC THUẾ TỈNH TUYÊN QUANG Chuyên ngành: Quản trị kinh doanh Mã số: 60 34 01 02 LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH NGƯỜI HƯỚNG DẪN KHOA HỌC: TS. PHẠM VĂN HỒNG HÀ NỘI - 2020 TIEU LUAN MOI download : skknchat@gmail.com DECLARATION The author confirms that the research outcome in the thesis is the result of author‟s independent work during study and research period and it is not yet published in other‟s research and article. The other‟s research result and documentation (extraction, table, figure, formula, and other document) used in the thesis are cited properly and the permission (if required) is given. The author is responsible in front of the Thesis Assessment Committee, Hanoi School of Business and Management, and the laws for above-mentioned declaration.
i TIEU LUAN MOI download : skknchat@gmail.com ACKNOWLEDGEMENT I would like to express my sincere thanks to the lecturers of HSB, VNU for their dedication to teaching and imparting valuable knowledge to me during my time at the school. In particular, I would like to sincerely thank PhD. Pham Van Hong has kindly instructed and instructed me to complete this thesis. I would also like to express my sincere thanks to my colleagues who are working at the Tax Department of Tuyen Quang province for their whole-hearted support, data and practical suggestions, which help me to complete the thesis.
ii TIEU LUAN MOI download : skknchat@gmail.com TABLE OF CONTENTS DECLARATION .1 CHAPTER 1: THEORETICAL BASIS ON EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS AND RESEARCH DESIGN. The concept and importance of evaluation and classification of task completion. Importance of working performance evaluation. Organization of the work performance evaluation.
Determine the purpose of evaluation and classification. Criteria on the working performance evaluation. The selection and design of evaluation methods. Determine the evaluation cycle.
The selection and training of the evaluator. Announcement of the content and organization of the evaluation. The analysis and utilization of the performance evaluation results. Factors affecting the performance evaluation.
Experience in evaluating task performance for civil servants. Experience in evaluating party members at Party organizations in Tuyen Quang province in 2019. Experience in evaluating the emulation results for individuals of Nam Dinh Department of Taxation .30 iii TIEU LUAN MOI download : skknchat@gmail. Lessons learned in improving the quality and efficiency of evaluation and classification of the level of task completion.
Design the questionnaire.37 CHAPTER 2: CURRENT SITUATION OF EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS. General introduction of the Tax Department of Tuyen Quang province. Organization of the apparatus and human resources. Operation situation of Tax Department of Tuyen Quang province through years.
Analysis of the work performance evaluation of civil servants in the Tax Department of Tuyen Quang province. General description of work performance evaluation. The situation of defining the purpose of performance evaluation. Actual status of determining performance evaluation criteria.
Current situation of selecting and designing performance evaluation methods. The situation of the selection and training of the evaluator. Situation of determining evaluation cycle. Current status of content notification and evaluation organization.
Current situation of analyzing and using evaluation results of work performance .Analysis of factors affecting the evaluation and classification of civil servants at the Tax Department of Tuyen Quang province. General evaluation on E&C .66 iv TIEU LUAN MOI download : skknchat@gmail. Causes of limitations.69 CHAPTER 3: SOLUTIONS TO PERFECT THE EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS OF TUYEN QUANG TAX DEPARTMENT .Development orientations of Tax Department of Tuyen Quang province from now till 2020. Viewpoints and directions on the evaluation and classification.
Solutions to perfect the evaluation and classification of the level of the completion of tasks at the Tax Department of Tuyen Quang Province. Clearly define the purpose and importance of work performance evaluation. Improve the criteria for evaluating the completion of work. Perfecting the method of work performance evaluation.
Complete the evaluation cycle and train evaluators on the evaluation of work performance. Complete the notification and organization of evaluation of work performance. Complete the analysis and use of evaluation results. Building evaluation and classification software .87 APPENDIX v TIEU LUAN MOI download : skknchat@gmail.province ABBREVIATIONS Symbol Meaning E&C Evaluation and Classification SB State Budget SMART SMART Standard vi (LUAN.province TIEU LUAN MOI download : skknchat@gmail.province LIST OF TABLE Table 1 1: Comments on the evaluation methods .21 Table 1 2 : The Criteria Set for evaluating and ranking cadres and party members .26 Table 2 1: Allocation of resources at Tax Department .41 Table 2 2: Results of State Budget revenue of the Tax Department.43 Table 2 3 Criteria for scoring the work results at the Tax Department .49 Table 2 4: Survey results on E&C methods .53 Table 2 5: Survey result on who would have been the final evaluator .54 Table 2 6: The survey results suggest that taxpayers should evaluate the service attitude of civil servants .54 Table 2 7: The results of the survey on common mistakes of the evaluator .55 Table 2 8: Job evaluation is conducted regularly throughout the working process .57 Table 2 9: Opinions about the factor of dissatisfaction in E&C .60 Table 3 1: Comments about the organization of the effective evaluation .82 LIST OF FIGURES Diagram 2.1 Organization structure of Tax Department of Tuyen Quang province.province TIEU LUAN MOI download : skknchat@gmail.
The urgency of the disscussed topic Regardless of any country, Tax is always an important and major revenue source of the State Budget. Taxation was born in association with the formation and development of the State. The tax system and policies of each State are built on the basis of specific socio-economic-political conditions in certain historical periods. In Vietnam, the tax agency under the Ministry of Finance is the Government agency, performing the function of advising and assisting the Ministry of Finance in state management of domestic revenues nationwide, including: Taxes, fees, charges and other revenues of the state budget; and the organization of tax administration in accordance with law.
The Tax Department of Tuyen Quang province together with the Tax Departments of the provinces and cities nationwide was established on August 21, 1990 on the basis of merging three organizations for: State revenue, Industrial and Commercial tax, and Agricultural tax. From October 1st, 1990, the Tax Department officially has been operating under the uniform tax system from the central to local levels. At the beginning of the establishment of the Tax Department of Tuyen Quang province, there were 8 functional divisions under the Tax Department and 6 District Tax Departments with 247 cadres and civil servants, of which: 11.74% of university degrees; 29.55% of secondary education, and the remaining of untrained ones. Up to now, the Tax Department of Tuyen Quang province has had 366 cadres, civil servants and laborers with 11 functional divisions and 07 Tax Departments of the districts and cities, in which the ones with Master degrees are 18 people - equal to 5%; with University degrees are 234 people – equal to 64%; with College, Intermediate education degree are 114 people- equal to 31%.
In 1991, the Tax Department was assigned by the State to collect 10 billion dong to contribute to the State budget. Together with the growth of national economy and the strong development of the provincial economy, the close attention and guidance of the Ministry of Finance, the Provincial Party Committee, the 1 (LUAN.province TIEU LUAN MOI download : skknchat@gmail.province Provincial People's Committee and the General Department of Taxation, and the solidarity and efforts to overcome difficulties of cadres and civil servants, by 2018, the total budget revenue of the province reached VND 1,854.2 billion, exceeding the assigned estimate, and this is the 17th consecutive year of completing the targets higher than the ones assigned by the Provincial People's Committee. In general, the cadres and civil servants of the Tax Department of Tuyen Quang province have a strong ideological and political stance, morality, a simple and exemplary lifestyle, a sense of discipline, and constant self-training and learning which lead to the upgrade of their qualifications and competency to get their assigned tasks done. Many cadres and civil servants are enthusiastic, passionate about research, and have made remarkable contributions to the tax industry.
The evaluation and classification of the level of completion of tasks of civil servants and laborers of the Tax Department of Tuyen Quang Province over the past years have closely followed the Party's views and principles, the State's legal policies, which became firm procedures and achieved positive and important results. The results of the evaluation have brought the improvement the quality of human resources, the understanding of the advantages and limitations in the performance of civil servants and employees, as well as the efficiency of personnel allocation, and the provision of more appropriate policies to help civil servants and laborers exploit their full potential, contributing to successful completion of the tasks of the taxation all over the country. However, for a more panoramic view, the collectives of cadres, civil servants and laborers is numerous but still low in quality; the concurrent redundancy and lack of civil servants still present in some Department‟s affiliates and units belonging to it. The evaluation of cadres and civil servants is performed badly and does not reflect the nature, does not base on the final working results of the cadres and civil servants; and there are cases of sentiment interference for favority.
There are no specific criteria to properly evaluate the quality of cadres and civil servants. The leading cadres do not have a strategic vision, a comprehensive thinking, in proactive in their work, cannot fully managed the work, and still wait for guidance 2 (LUAN.province TIEU LUAN MOI download : skknchat@gmail.province from their superiors. The elaboration of human resource planning is still general and incomprehensive, leading to the bad performance of personnel who have been recruited. The leading cadres do not pay attention to detail and take a panoramic view when constructing the working plan for allocating the tasks to civil servants and laborers in their agencies; this lead to the misevaluation of the working performance of the staffs at the end of each month, quarter and year.
Regarding the unexpected jobs assigned to civil servants, the deadline is not stated that leads to the hasty submission to the leaders for their signatures or excess the time limit for reporting. The monthly assignment of regular and irregular tasks to civil servants in the agency is disproportionate, which focuses only on civil servants with better performance; the evaluation on the level of task completion, especially the excellent completion of tasks, is still inaccurate in many units, resulting in a very high rate compared to the average level, results, and quality of task performance of the units.