企业税收筹划的博弈分析

Corporations' Tax Planning with Game Theory

由于存在税收立法的缺陷,税务执法的任意性,以及企业人以税收策划之成本和技术性问题,企业和税务机关之间无法拥有透明全面的信息,为此在纳税、征税的多与个之间存在博弈,博弈可达成纳什均衡。

Comprehensive, transparent information is unlikely to be obtained by enterprises and tax authorities due to the defect in tax legislation, the self-assessment in tax law enforcement as well as the costs and technical requirement of tax planning. As a result, a game-play with respect to the tax amount payable consequently exists, by which an equilibrium of tax payment could be achieved.