领导艺术,是领导者为了实现工作目标,巧妙运用权力,有效地影响被领导者,调整诸多关系和矛盾的各种技巧、手段和特殊方法。一般来说,领导艺术与领导效能成正比例关系。领导艺术高,效能就大;领导艺术低,则取得的领导效能就小,有时还会成为负值。在改革开放和市场经济条件下,作为一个基层税务部门的领导,其效能实绩如何,直接影响着群众工作效率的高低,影响着税收工作的好坏,那种“不求有功,但 Leadership art is the leader in a variety of skills, tools and special methods to achieve the work objectives, clever use of power, effectively affect the leader, adjust many relationships and conflicts. In general, leadership art is directly proportional to the effectiveness of leadership. Leadership art is high, the performance is great; leadership art is low, the leadership efficiency achieved is small, sometimes negative. Under the conditions of reform and opening up and the market economy, as a grass-roots taxation department’s leadership, how does its actual performance have a direct impact on the efficiency of the masses and the quality of the tax work?