论信息不对称与税收征管摘要在我国，由于目前处于向社会主义市场经济的转轨时期，各种体制还不完善，制度建设落后，信息不对称情况普遍存在于各行各业的经济活动中，对国家的发展影响甚大。税收收入是国家财政收入的重要来源，税收征收管理受信息不对称的影响逐渐加大，难以有效实施管理，而在税收征收管理中征税人与纳税人之间的信息不对称，造成税收征收管理过程中“逆向选择”、“道德风险”、税源管理出现漏洞、税款流失等问题。本文通过分析政府部门、征税人、纳税人相互之间的关系及其产生的各种问题，分别从征税人和纳税人方面提出有利于解决问题的建议措施。关键词（本论文范文的主要论点）：信息不对称；税收征管；逆向选择；道德风险
Discussing about Asymmetric Information and Tax Administration
Abstract
At present days, China is in transition period of socialist market economy, the market economic system and other related system are not perfect still. The questions such as backwardness of institution building, information asymmetry are ubiquitous economic phenomenon in the realistic economic activity, which have a huge impact to our country's prosperity.
Tax is the main revenue and macro-control means of a country. Tax collection and management at our country are affected by information asymmetry gradually, it’s hard to carry out effective management. And the information asymmetry between taxpayers and tax officers generate many problems such as “Adverse Selection”, “Moral Hazzard”, Tax Loophole and Tax Loss.
This paper tries to analysis the relationship between taxpayers, tax officers and government, also the questions that generated, and tries to find a way to solve the problem from the standpoint of tax officers and taxpayers respectively.
Key words: asymmetric information; tax authority; adverse selection; morals hazzard
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