摘要
信息不对称尤其是纳税人与税务机关之间的信息不对称给税收征管带来很大的危害。结合我国的实际情况,解决此问题的有效手段包括:加大检查和惩罚力度;畅通信息渠道;改善信用制度。
The unballanced information, especially the one between taxpayers and tax administration can bring a great harm to the tax administration. With the real condition of our country, some measures should be taken to solve this problem：Inspection and punishment should be strengthened;information channels should be opened and the credit system should be improved.
出处
《税务与经济》
CSSCI
北大核心
2005年第6期63-66,共4页
Taxation and Economy
关键词
信息不对称
税收征管
纳税人
税务机关
unballanced information
tax inspection
tax payer
tax agency
