从交易成本理论看我国自然人涉税信息有效获取

Viewing the Effective Acquisition of Tax Information of Individuals from the Perspective of the Transaction Cost Theory

制约我国自然人税收征管的关键在于获取自然人涉税信息的成本过高。本文立足交易成本理论,从正式规则、非正式规则、实施机制三个方面分析我国自然人涉税信息获取中存在的问题,在此基础上探讨进一步加强自然人涉税信息有效获取的路径和建议。

The key to restricting the tax collection and management of individuals in China is the high cost of obtaining taxrelated information. Based on the transaction cost theory, this paper analyzes the problems existing in the acquisition of taxrelated information of individuals in China from three aspects: formal and informal rules, and implementation mechanism. On this basis, the paper discusses the path and suggestion for further strengthening the effective acquisition of tax-related information of individuals.