摘要
文章对我国基本的税收征管方式采用博弈论的方法进行分析。分别求出在这种征管方式下,任务博弈、礼品博弈、声誉博弈的均衡解。进一步求出征管博弈在任务博弈、礼品博弈、声誉博弈三个关联博弈约束条件下的子博弈精炼纳什均衡。指出这种征管方式存在的弊端,并依据分析所得结论提出改进这种征管方式的建议。
This paper analyzes the approach of tax administration zone for taxes collecting with game theory. The sub-game perfect Nash equilibrium has been derived on the tax collecting game under the constraint of three correlated games which are the task game, gift game and reputation game. This paper analyzed the malpractice of this approach. Some recommendations has provided to improve the approach of taxes collecting.
出处
《中央财经大学学报》
CSSCI
北大核心
2006年第1期24-28,76,共6页
Journal of Central University of Finance & Economics
关键词
划片管理
税收征管
博弈
Tax administration zone Tax collection Gambling