政府、税务人员与纳税人的税收合谋博弈分析

A Game Theory of Government,Taxpayers and Their Tax Conspiracy

税收合谋是各方利益主体追求自身利益最大化的最终选择。通过构建政府、税务人员与纳税人三方的博弈模型系统,分析其博弈情况,发现税收合谋的产生与政府的稽查效率、稽查成本、对合谋的处罚力度之间有很大的相关性。要瓦解和防范税收合谋的形成,政府应加快完善网络化的信息共享系统,降低合谋的稽查成本;加快推进法制建设,加大对合谋的处罚力度;组建专家级的稽查队伍,提高合谋的查实率,以有效地防止税款人为的流失,将税收合谋对国家和社会产生的危害控制在最低程度,确保国家税收的安全完整。

Tax conspiracy is an ultimate choice that all interests subjects seek maximization of their own benefits.This paper analyzes the game model of government,tax personnel and taxpayers and finds out that there exists strong correlation between tax conspiracy and the government＇s audit efficiency and cost,and penalties on tax conspiracy.In order to break down and prevent tax conspiracy,the government should improve the network-based information sharing system to reduce audit cost on tax conspiracy,put forward legal system to increase penalties,build expert audit teams to increase verification rate,effectively prevent man-made loss of tax,reduce the damage of tax conspiracy to our state and society to the lowest degree,and finally reach security and integrity of national taxation.