Chang'an State Tax Bureau Game Analysis On Tax & Improvement Onlmposition Measure Under The Condition Of Information Asymmetry

Information asymmetry is an economic phenomenon universally existed in current economic activity. In the tax imposition activity, the information asymmetry includes outside information asymmetry and inside information asymmetry, displaying as that the taxpayer and tax collector possess personal information in different extent and tax dodging and evasion by the taxpayer and the irregularity behavior on executing law by the tax collector constantly happen. Starting from the theory of information asymmetry this article unveils various information asymmetry existed in tax imposition especially lodges corresponding settlement measures via analyzing and researching the information asymmetry issue in Chang'an District State Tax Bureau. The purpose is attempting on using information asymmetry theory to solve the problems occurred in tax imposition and to optimize the tax imposition. Due to the variety and uncertainty of tax information per se, the uncertainty of tax statutes, flaws in rules and the existence of the low level of tax imposition informationalization, it makes abundant information asymmetry phenomena existed in tax imposition. Generally speaking, the information asymmetry phenomenon mainly exists among the government, tax authority and taxpayers. This article mainly proceeds with three aspects including boosting imposition management to reduce information asymmetry, inducting inside and outside stimulation mechanism to actualize stimulation confinement and perfecting relevant imposition rules construction. It is a consignment chain from the State to tax authority, from tax authority to tax collectors and from tax collectors to taxpayers, then the relevant information asymmetry theory may also be exercised in tax imposition. The information asymmetry triggers out the taxpayer's converse selection and the ethic risk of tax collector, effects the proceeding of tax innovation and causes the low efficiency of tax and tax neutral principle lost on certain extent. Pursuant to the reason causing the information asymmetry in tax imposition, especially integrating with the writer's working experience, this article lodges pertinent measures to diminish information asymmetry in the tax imposition and enhance working efficiency in tax imposition.