论信息不对称与税收征管
税收是一个国家财政收入的主要来源，是调控经济社会政策的重要工具。从经济学的角度看，国家征税构成了对纳税人经济利益的侵犯，因此偷逃税款是纳税人本质的、天然的心理动机。在现实税收中，由于征纳双方拥有的信息不对称，这便给税收的征管带来很大的不利影响，存在严重的偷漏税问题，造成税款流失。因此，正确认识信息不对称，分析我国当前税收征管中的信息不对称对税收流失的危害，寻找其解决途径具有很强的现实意义。
就税收征管而言，征税机关希望纳税人足额纳税，纳税人却采取各种手段逃避纳税义务，从而征纳双方便形成了税收博弈双方。通过对信息不对称理论的认识，研究税收博弈双方的行为，了解信息不对称对税收征管的不利影响，寻找解决其导致的一系列税收征管问题。通过探讨，希望引起国家征税机关及纳税人的进一步重视，为解决目前各个国家都无法避免的偷漏税问题提供较全面的解决途径。
关键词：税收征管；信息不对称；偷漏税；博弈分析
Discussion on Imformation Asymmetry And Tax Revenue Collection
ABSTRACT
Taxation is a country's main source of revenue, is the important tool of economic and social policy regulation.From the view of economics,the state taxation make the infringement of the economic interest of taxpayer,so tax evasion is the essential mental motivation of taxpayer. In the practical levy,it makes the great disadvantageous effect to the collection of revenue,because of the imformation asymmetry between both sides of taxation,and the existence of tax evation make the revenue laspe. So it has realistic significance to cognize the imformation asymmetry rightly,analyse the harm the imformation asymmetry to revenue laspe at the nowadays taxation and find a settle route.
To the taxation,the taxation department expect the taxpayer to pay adequately, but the taxpayer escape by all means,and this make the both sides come into being the both sides of game. Through the cognition of imformation asymmetry theory,I study the behavior of both sides of game, comprehend the harm the imformation asymmetry to the taxation and find out the mathod to a series of problems. Through discussion,I hope both taxation department and the taxpayer can attach importance to this,and for this inevitable problem in all countries at present offer a all-round way to solve.
Key Words: Collection and management of revenue; Imformation asymmetry; Tax laspe; Game analyse
目 录
一、引言 1
二、税收征管中信息不对称的表现 2
（一）征税机关与纳税人之间的信息不对称 2
（二）征税机关内部的信息不对称 2
（三）政府与征税机关之间的信息不对称 3
三、信息不对称对税收征管的不利影响 4
（一）信息不对称引起纳税人的逆向选择 4
（二）信息不对称引起征税人员的道德风险 4
四、税收征管中信息不对称的博弈分析 6
（一）对征税机关检查概率的分析 6
（二）对纳税人偷税概率的分析 8
五、缓解因信息不对称引起税收征管问题的方法 9
（一）对于纳税人的逆向选择问题 9
（二）对于征税机关的道德风险问题 10
六、结语 11
参考文献 12
致谢 13
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