运用博弈论分析偷逃税问题

Using Game Theory to Analyze the Evading Taxes

目前,偷逃税问题在世界各国都是一个重要且令税务机关极为“头疼”的问题。在我国,由于税制不健全、征管水平比较低以及纳税人依法纳税意识淡薄,偷逃税问题更是极为严重,给国家经济秩序和税法体制造成了很大的危害。偷逃税行为最现实的原因是纳税人和征税人之间的信息不对称,因此,要从加强税收征管入手来抑制偷逃税行为,减少税收流失。

At present,evading taxes is a very important problem in the world,which also perplex tax office of each country. In our country, evading taxes is much mere serious because of the less sound tax system, the low level of collecting and management and the light consciousness of paying taxes for the tax payer. And these do great harm to our economy order and tax law system of organization. The real reason of the evading taxes is that the asymmetrical information between tax payer and tax receiver. So we should strengthen the tax collecting and management to restrain the tax dodging and decrease the tax revenue drains.