税收合谋的博弈分析与防范机制设计

The Game Analysis and Design of Prevention Mechanism on the Tax Conspiracy

在我国税收不遵从行为中,税收合谋危害最大,影响最广。税收合谋能否生成取决于四个经济变量,即有效沟通、制度条件、支付变量、合谋成本。瓦解和防范税收合谋的机制包括构建绩效预期机制、建立普惠和激励机制、架构有效的税收处罚机制、设立税收举报奖励制度等。机制设计的目的在于降低税收合谋的诱惑力,促进市场经济的健康发展。

The influence of the tax conspiracy is one of the widest spreading and the most seriously influenced illegal behavior of tax noncompliance in China. The existence of the tax conspiracy depends on four economic variables： effective communication, constitutional condition, pay variable, and the cost of conspiracy. The framework for collapse and prevention of tax conspiracy includes the construction of the achievement anticipation mechanism, the establishment of universal favor treatment and incentive mechanisms, the frame of the effective tax punishment mechanism, the establishment of the tax reward system of tax report. The aim of mechanism design is to reduce the temptation of tax conspiracy and promote the market economy＇s healthy development.