征税与纳税行为博弈关系的实证分析——减少税收流失的对策选择

Real Diagnosis Analysis of Taxation and Tax Payment Behavior Gambling Relations ——Countermeasure Choice to Reduce Tax Revenue Outflow

税收是国家财政收入的主要来源,如何减少税收流失是个非常严峻的问题。通过建立规范的征税机关和纳税人之间的博弈模型,基于征税机关与纳税人行为的经济学分析,可以得出该模型的纳什均衡解。证明了应从增大对偷税行为的惩罚力度、降低征税部门的稽查成本、提高对征税机关有效稽查的激励、降低征税机关的稽查风险等方面入手来治理偷税现象。

The tax revenue is the main origin of the country financial revenue, but, now to reouce me tax revenue out- flow is an extremely stem question, Through the establishment of gambling model between taxation institution and taxpayer, in the foundation of analyzing taxpayer behavior＇ s economic significance, we can obtain the Nash balanced solution in this model. It proveed that, increasing the smuggles behavior penalty dynamics, reducing the examination cost, enhancing the effective examination drive, reducing the examination risk of the taxation department and so on can help to govern the smuggles phenomenon.