摘要
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,个人所得税的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。通过建立个人所得税税收稽查博弈模型,分析影响个人所得税纳税人逃税行为选择的因素,以期能对我国税收征管制度的完善提供理论依据。
Through the establishment of personal income tax audit game model to analyze the impact of individual income taxpayers,tax evasion element of free choice,with a view to China＇s tax collection system, and provide a theoretical basis for the improvement.
出处
《企业技术开发》
2009年第12期84-84,86,共2页
Technological Development of Enterprise
关键词
个人所得税
逃税
博弈
税收征管
personal income tax
tax evasion
game
tax collection and management
