Research Tax Collection Problem Of Asymmetric Information Constraints

Now, with the continuous development of information economics, the basictheory and research methods of the game theory, the principal-agent theory aregradually applied to the field of taxation, the analysis in this field is also growing indepth. In reality of tax collection, the participation of the two sides can not be access totax-related information rapidly without cost. Published side and demand side ofinformation are always asymmetric, the published side will be released parties toconceal or fictitious information to maximize their own interests,so the demand sidemust pay a certain cost to be able to get real information.There are various problems of asymmetric information in the tax collection, suchas the defects of information management and low level of tax issues as well as thediversity and uncertainty of their tax information, tax laws, regulations and tax system,these problems exacerbated information asymmetry of the tax collection. In general,the main information asymmetry are government tax collection, tax authorities, taxofficials and taxpayers. We implement asymmetric information theory to taxcollection process by commissioned the government, the tax authorities, between taxofficials and taxpayers-agent chain. The loss of revenue caused by the three rippleeffect: hazards on the allocation of resources, hazards on the national macro-controlfunction, hazards on income distribution are in-depth discussions; Western countrieshave significant achievements and accumulated many advanced experience to solve theproblem of asymmetric information, there are five areas: improve the level of taxcollection; regulate government revenue mechanisms; take effective measures to curbthe underground economy; organizate wide and full publicity tax, these advancedexperience provide a reference for ideas to the tax reform and the strengthening of taxcollection work, which with asymmetric information problemthe. Asymmetricinformation is always easy to bring adverse selection and moral hazard problems, andeven affect the tax reform process. According to previous analysis, the problem of asymmetric information of taxcollection is divided into four areas: remodeling incentives, improve the tax laws andregulations, improve the ability to obtain tax information, accelerate informationtechnology. In reality process of the tax collection, information asymmetry is eternal,we only have to learn from foreign experience to solve the problem of asymmetricinformation, also combined with information asymmetry performance and causeanalysis in China’s tax collection process, and then to find a balance in the asymmetricand symmetric. Through the above measures, with a new perspective and methods toimprove the efficiency of tax collection, to find ways to solve the asymmetricinformation, so as to optimize tax collection, improve citizen awareness tax purposes,to promote the process of administering the tax.