A Study On Equity And Efficiency In Tax Revenue Management

In the activities of tax allocation and collection management, the two mutually promoted and complemented principles of equity and efficiency which are unified but also exclusive must be followed, because of this, the argument on the balance between the two arises. In order to reveal the internal relations between the principles of equity and efficiency in tax control and collection and to build a practical system based on these two principles and to promote the sound development of socialism market system ,this thesis not only analyzes the actual application of equity and efficiency in economy and in the process of tax control and management in our country, but also finds the answers to the self defects of equity and efficiency and the department from its real purpose, by doing so, the author propose a principle to realize real tax equity and efficiency, that is, through the joint effort of perfecting the tax system, setting up an effective system for tax collection, building the legal system to make sure to ran the tax by laws, establishing the tax supervision system, increasing tax consciousness and strengthening macro-control efforts can we make it come true.