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Asymmetry information: About a perspective of issue of cost of our country reven
From;    Author:Stand originally

Asymmetry information: About a perspective of issue of cost of our country revenue

Origin: Author: Stand originallyTime: 2008-10-27Tag: Click:
Summary: There is the circumstance of information asymmetry between the tax authority in activity of canal of taxation ask forring and taxpayer. The matter that the article discussed information of this kind of asymmetry to arise and the impact that control cost to duty, pointed out a few countermeasure that reduces information asymmetry.

Keyword: Cost of asymmetry information revenue

One, the current situation that studies related cost of our country revenue

Any economic activities have cost problem, taxation activity is not exceptional also. How to reduce a revenue cost is duty Wu policy main component, scholar of a lot of experts and author of tax stop work for the day offerred many point of views with respect to this one problem. Review these literary workses, undertake basically study from the following angle: The not perfect sex from current revenue system (Incompleteness Of The TaxSystem) begin, the requirement is further standard and perfect taxation system; The administrative cost from the tax authority (Administrative Cost) set out, aim to improve tax authority work efficiency; Cost of consideration taxpayer pay taxes (Compliance Cost) , the hope raises the maneuverability of pay taxes. The article tries to ask for the asymmetry information proceed with that exists between the tax authority in running an activity and taxpayer from taxation, discussed information of this kind of asymmetry to receive the effect of cost to duty.

2, the asymmetry information of the existence in activity of canal of taxation ask forring

Of 1. asymmetry information introduce

Asymmetry information (AsymmetricInformation) formulation but restrospect to G? The “ citric ” of the old car market that Akerlof offerred 1970 is academic, it is the core content of information economics. So-called information asymmetry is to point to in commercial activity, trading one party has the state of more information than another. The existence of information of this kind of asymmetry can make converse choice appears in the market normally (AdverseSelection) with moral risk (MoralHazard) , bring about market malfunction finally.

2. taxation runs the asymmetry message of the existence in the activity

What the asymmetry information theory in information economics points to is the case of the information difference that exists between the both sides that trades in the market. The tax authority in running an activity and taxpayer are asked for in taxation, between them although not be to trade,concern bilaterally, but have a quantity to set out from information, also existing the circumstance of asymmetry, it makes the tax authority faces the problem with a taxation decision-making job in state of affairs of not complete information.
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