(3) the tax authority collects efficiency low

Long-term since, efficiency of our country executive authority is low the fact that has become to be not contended for, the tax authority is not exceptional also. Because impose a measure onefold, collect a technology data of foundation of Wu of backward, duty is not perfect and quality of professional work of duty Wu staff is low coarse problem, more drama the degree of asymmetry of duty Wu information.



3, asymmetry information is reached to the influence of revenue cost answer measure

1. Asymmetry information receives the effect of cost to duty

Taxation imposes the pay taxes cost of cost and taxpayer into what include duty Wu section originally. The existence of asymmetry information can bring about duty Wu branch to ask for those who control cost and cost of taxpayer pay taxes to increase.

If the tax authority mastered completely symmetrical duty cause news, so OK what according to taxpayer sincere letter spends is different specific aim ground makes the policy that ask for a canal, discriminative ground organizes revenue customs officer. Can simplify relatively to the taxpayer of honest pay taxes the program that ask for a canal, improving the efficiency that ask for a canal thereby, reduce impose cost while, also reduced the pay taxes cost of taxpayer. But in real work, as a result of the existence of asymmetry information, the tax authority cannot distinguish the taxpayer that is clear about honest pay taxes and evade taxes evade taxation. Below this kind of circumstance, the tax authority can have those who steal the likelihood of the evade taxation to assume the condition comes down to undertake asking for tubal the job in all taxpayer only, must adopt to all taxpayer tend likewise strict administrative method. Must install many link to master the circumstance of taxpayer, raised pay taxes cost not only so, also increased levy cost. Do duty to be with average taxpayer exemple, should register through duty Wu, average taxpayer is maintained, bill put on sale, pay taxes is declared, computer check, average taxpayer year careful, accept the link such as duty Wu examination. So many link is brought about necessarily those who impose cost and pay taxes cost is elevatory.

Asymmetry information still can cause moral risk, the earliest to the research of moral risk only then in insurance market policy-holder behavior is analysed.

After the revenue that built a stability between tax authority and taxpayer asks for canal and pay relation, as a result of the widespread presence of the phenomenon of asymmetry of duty cause news, the tax authority masters all taxpayer impossibly the true condition about pay taxes, the taxpayer that has information advantage stems from the need of self interest to produce the motive of evade taxes evade taxation likely, take the action of dishonest pay taxes. This kind of state appears extensively between the pay taxes main body of all sorts of all sorts of categories of taxes, economy composition, the consist in that highlights particularly among them is individual in privately owned economy and individual of one part good-paying. The existence of the moral risk of the taxpayer in canal of taxation ask forring brings about what taxation superintends cost to rise directly.
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