从税收博弈看我国的税制优化

View the Tax System's Optimizing of China from the Tax Game

通过设计一个理想的不完全信息静态的税收博弈模型可以推导出,博弈最终均衡解的取得依赖于政府选择的税收制度是否最优,因而我国进行第三次税制改革势在必行。借鉴“最适课税理论”,我国税制改革应注意税收立法程序中参与人之间的博弈,税制结构优化,税收负担的优化,中央税与地方税的协调优化等问题。

Through design ideal imperfect information static tax gaming model, we can find out that ultimate equilibrium solution depends on the governmental selection of tax system, thus the third tax system reform of China must be done. Using “the optimum taxation theory” for reference, our tax system reform should take notice of gaming between participators in tax lawmaking procedure, optimizing tax structure, optimizing burden of taxation and harmonizing between central tax and local tax.