Tax Assessment Study Under Asymmetric Information

This thesis basing on Asymmetric-Information Theory, has announced various kinds of asymmetric information existing in tax payment evaluation, and then has put forward the corresponding settlement measures. The purpose lies in trying to solve the problem that in tax payment evaluation with Asymmetric-Information Theory and realize the optimization of tax payment evaluation.Asymmetric information is a situation in which one side of an economic relationship has better information than the other. There are four models in Asymmetric-Information Theory: adverse selection, screening, signaling, and moral hazard. Principal-Agent model refer to any kinds of asymmetric-information relationship. The informed party is called agent and the other is called principal. Because of the existence of uncertain, system defect and poor information system, there is a great deal of asymmetric information in tax payment evaluation. In general, asymmetric information in tax payment evaluation has the effects as follows: caused the taxpayer's reverse selection and tax staffs moral hazard and then influenced the quality of tax payment evaluation, increased tax costs and caused the poor efficiency of the tax payment evaluation, affected the improvement of evaluation system of index.According to the reasons of the asymmetric information in tax payment evaluation, basing on the actual conditions of our country, this thesis has put forward five pointed measures: incentive contract, the ability that taxpayers obtain the information of the tax revenue, tax legislation, improvement of the management system of cash, focus on quality training of tax payment evaluation staffs. To start with, incentive contract is how to avoid the taxpayer's reverse selection and tax staffs morals hazard; Perfecting the tax legislation and improving the ability that taxpayers obtain the information of the tax revenue, the purpose lies in reducing the information asymmetry about the tax laws and regulations between them; Improving the management system of cash will strengthen the monitoring of tax resources and help tax payment evaluation staffs get enough information; quality training of tax payment evaluation staffs is due to the professional nature of tax payment evaluation. In addition, construction of evaluation system of index is also a focus. This thesis raises basic principles on which one design option of evaluation system of index base.