不对称信息条件下征纳双方税收筹划的博弈

Game of Tax Planning between Tax Gatherer and Tax Bearer Based on Asymmetric Information

税收筹划作为一种节税行为应当符合相关的法律规定。但在现实条件下,由于政府征税与纳税人追求最大利益是相违背的,双方就形成了一种博弈关系。政府在实际征管中要考虑政府的政策选择和纳税人对此的反应和行为选择;纳税人在实行筹划行为时会权衡自己所能得到的利益和可能受到的惩罚,双方博弈的后果最终会达到一种均衡,使得征纳双方都能接受。

As one way of tax saving, tax planning should be consistent with the government＇s intention of legislation. But actually, because of inconsistency between government gathering tax and tax bearer pursuing maximum interest, the game is formed between them. The government should consider the policy alternatives and tax bearer＇s responses and behaviors; during tax planning, tax bearer will balance the potential benefit and punishment, and the consequence of the game will be an equilibrium that both of them will accept.