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一、信息不对称理论对税收征管问题的剖析 (一)信息不对称的基本内容信息不对称理论产生于20世纪60、70年代,论述了信息在交易双方的不对称分布或者一方信息的不完全性对于市场交易行为和市场运行效率的影响。信息不对称主要包括三个方面的内容:一是交易双方中任何一方都未获得完全清楚的信息;二是有关交易的信息在交易双方间的分布是不对称的,即一方比另一方占有较多的有关信息;三是交易双方对于各自在信息占用方面的地位都是比较清楚的。不对称信息可以分为二类:一类为外生的不对称信息,它是指自然状态下所具有的特征、性质和分布情况,不是由交易人所造成的,而是由客观事物的本身所具有的;另一类是内生的不对称信息,它是指契约签订后其他人无法观察到的、事后也无法
First, the information asymmetry theory analysis of tax collection problems (a) the basic content of information asymmetry Asymmetric information theory originated in the 1960s and 1970s, discusses the asymmetric distribution of information on both sides of the transaction or one of the incomplete information The Impact of Sex on Market Trading Behavior and Market Operating Efficiency. Information asymmetry mainly consists of three aspects: First, neither party in the transaction has obtained completely clear information; second, the information about the transaction is asymmetrical between the parties to the transaction, that is, one party occupies more than the other party The more relevant information; the third is that both parties to the transaction are clearer about their status in terms of information occupancy. Asymmetric information can be divided into two categories: one is exogenous asymmetric information, it refers to the nature of the state has the characteristics, nature and distribution, not caused by traders, but by the objective things themselves ; The other is endogenous asymmetric information, it refers to other people can not be observed after signing the contract, nor can