There is an all-pervading information asymmetry phenomenon between the department of imposition and taxpayer, inner parts of the imposition department, government and the department of imposition in the imposition and management of revenue.

• 摘要在税收征管中，税收机关与纳税人之间、税收机关内部、政府与税收机关之间存在普遍的信息不对称现象。