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

2. How to reduce taxation to ask for the information asymmetry in the canal

The place before be like is narrated, asymmetry information asks for objective existence is in running an activity in taxation, cannot eliminate. But after the reason that understood asymmetry information generation, we can analyse possible step to reduce the effect of information of this kind of asymmetry, reduce the goal of revenue cost in order to achieve.

(1) information is discriminated (Screening)

When be put in asymmetry information, the one party of news dominant position can show through signal to news inferior position one party issues the signal of good from personal quality “ ” , but the one party of quality “ poor ” also can pass wrong step to give out false signal to show, be out of order with respect to signal of meeting occurrence “ right now the circumstance of ” . This undertakes with respect to need tax authority information is discriminated. The analysis that the tax authority can pass pair of taxpayer to declare a data, undertake to taxpayer enterprise the means such as duty Wu examination undertakes information is discriminated. In addition, still can have through taxpayer without come toward the condition that violates the record that ask for a canal already the taxpayer of divisional and divisional honest pay taxes and evade taxes evade taxation.

(2) signal shows

Signal is delivered (Signalling) , it is the one party that information advantage has in pointing to information asymmetry to make clear good ” of him quality “ give out “ to another the signal of my product quality good ” . The one party that information advantage has in asymmetry of duty cause news is taxpayer, the taxpayer of honest pay taxes can be declared through self-conscious pay taxes, accept duty Wu pay imposition, actively on time the means such as the examination is active and active the member that cooperate duty Wu person works, the signal that issues ” of “ honest pay taxes to the tax authority shows, achieve the goal that reduces information asymmetry thereby.

(The pay taxes consciousness that 3) raises a citizen is the key that reduces information asymmetry

Raise pay taxes consciousness of the citizen, it is the basic measure that solves asymmetry information. Discretion of social civilization degree, citizen lawfully the result that the emphasis of pay taxes consciousness is affecting taxation to ask for a canal to work directly. Western developed country revenue cost is inferior, have stronger pay taxes consciousness with its citizen closely related. If each citizen can realize the inevitability of pay taxes and importance can fulfill duty to pay taxes correctly, taxation asks for tubal difficulty and revenue cost to be able to be reduced greatly.

Want to solve problem of asymmetry of news of cause of duty of our country economy, the vigorous effort that sheet relies on a tax authority is insufficient, return the power that must rely on whole society, support includes bank, judicatory and composition of social all circles assist duty protects duty net to come true. Current, developed country of a few wests had accomplished this. As a result of external state of affairs restrict, of our country assist duty maintains duty network still very flimsy, cannot have significant effect.
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