Information Asymmetry In The Tax Administration Research, And Its Solution

Along with the information economics, the game theory and entrust the agent theory the widespread dissemination, applies these basic theories and the research technique to the tax revenue domain information not assymetrical question research more and more many, also is more and more thorough. In the realistic tax revenue, the tax revenue gambles both sides not to be impossible, not to have the cost gain information, the information content which the information issue side and the demand side has is not assymetrical quickly, the information issue side general meeting unintentionally conceals or abbreviates some to the oneself disadvantageous information, the information demand side in gains and confirmed when these information is must spend the cost. Through review information not assymetrical theory four main points: The reversion choice (adverse selection), the moral risk (moral hazard), the signal transmission, the information screen, then the introduction tax revenue collection domain, discovered in the tax revenue collection also similarly has this kind of information not assymetrical problem, in close integration with reality, analyzed in our country current tax revenue collection information not assymetrical manifestation: Between the government and the tax revenue institution's information not symmetry, between the tax affairs institution's information not symmetry, the taxation person and taxpayer's information symmetry, the tax affairs institution's was asymmetrical with other organization between information, inquired its origin: Tax revenue collection information itself has the multiplicity and definite, tax revenue laws and regulations existence determinism, the tax revenue collection becoming an information based society degree is not low, and the taxpayer reversion choice, the tax revenue which assymetrically causes to the information collect personnel's moral risk and the information assymetrically affects the tax system reform the advancement, creates the tax revenue low efficiency, creates the tax revenue neutral principle in the certain degree to lose has carried on the analysis, to causes three which the tax revenue drains to affect the effect: To the resources disposition harm, to the national macroeconomic regulation and control function harm, has carried on the thorough discussion to the income assignment harm; The western nation has the remarkable achievement in the solution information not assymetrical question,...