The Research On The Problems Of Principal-Agent In The Tax Administration

The mainstay of tax administration is the tax authorities that implement the country's activities of tax allocation. And tax officials are implementing specific national tax laws, tax policy, engaging in tax administration for full-time. So they implement the tax law and tax system directly. Tax officials' attitude to work and motivation are directly related to the implementation of the tax policy, related to the quality of tax collection tasks. How to regulate the conduct of tax officers, and fully mobilize the enthusiasm of tax officials is a very worthwhile study.In the framework of Principal-agent, I try to use economic models and other analysis methods such as the science of management, behavior, psychology, and so on, to discuss the tax officials' moral hazard problem as they are "rational man" in the implementation of the tax law. At last, I conclude that designing a kind of incentive-constraint mechanism is a resolvent to the tax officials' moral hazard problem. Thereby tax administration system can be improved, so do the quality of tax collection and management.