摘要
研究税收遵从,最大限度鼓励纳税人诚信纳税关系到我国和谐社会的构建。本文应用演化博弈工具来分析税收征纳中这种政府和纳税人之间复杂的关系,试图揭示征税人和纳税人之间既合作又对抗的演化路径。研究表明:保证一定的监管效率是构建和谐税收征纳关系的前提;高税率和高惩罚率一样都不利于和谐征纳关系的形成;征税人与纳税人之间的博弈是一个相互作用的、重复的、动态变化的过程,在这一博弈关系中,大部分纳税人出于对纳税义务的认识或对逃税后果的考虑,一般会倾向于诚信纳税。此时,维持纳税人诚信纳税的倾向并把它转化为现实成为征税人的最佳选择。
Study on tax compliance and to inspirit farthest taxpayer maintains honest help to construct harmonious society in china.This paper applies evolutionary game theory to analyze the complex relationship between government and taxpayer,and try to disclose the evolutionary path which exists cooperation and conflict between them.The conclusion shous that:firstly,guarantee the efficiency of supervision is the premise to build a harmonious relationship between tax collection and paying taxes;secondly,high tax rate and high penalty rate are not conducive to form the relationship;thirdly,the game between government and taxpayer is an interactive,repetitive,and dynamic change process.And most of taxpayers will tend to pay tax honestly because of social obligation or punishment pressure.Now,the best choice of government is to maintain taxpayer's honest tendency and try their best to make it true.
出处
《工业技术经济》
CSSCI
2011年第2期154-160,共7页
Journal of Industrial Technological Economics
基金
2009年度山东省博士后创新项目(项目编号:200903082)
山东社会科学规划研究项目(项目编号:09CJGJ19)
关键词
税收遵从
演化博弈
诚信纳税
tax compliance
evolutionary game
pay tax honestly