We describe a novel, fully symmetrical deposition method, based on a sputtering technique and use of a gold-ring target for deposition of a gold layer uniform around the taper waist. With such a circular symmetric coating, the plasmon resonance effect in the fiber taper becomes completely independent of the polarization of the illuminating light. We have measured the complex refractive index of such sputtered gold layers. On this basis, model calculations have been performed to describe the plasmon resonance as a function of taper waist diameter, gold layer thickness, analyte interaction length and analyte refractive index. Optimized parameters especially for measurement in aqueous solutions are derived from these theoretical calculations. Experimental results are shown to be in good agreement with the theoretical analysis.