不对称信息对企业所得税逃避及税收筹划影响的博弈分析

Game Analysis on the Influence of the Tax Evasion and Tax Planning of the Corporate Income by Asymmetric Information

在纳税人存在多种应纳税所得时,将企业治理结构中的委托-代理关系作为核心要素,在集中考虑税收逃避与税务筹划双重行为的基础上,通过对"税收征管机关-纳税人"之间的征纳行为进行刻画,构建了不完全信息多阶段博弈模型。在无委托-代理与委托-代理两种状态下,得出了博弈均衡解并分别进行了分析;进一步地,通过无委托-代理与委托-代理两种状态的比较,指出了委托-代理会带来效率损失问题。分析了一系列税收征管变量的经济效应,指出税率、逃税惩罚率、审计率等的提升会显著地降低企业主与管理人员的期望收益,但会促使企业为减少税负而进行税收逃避,加大了其收益的波动风险。同时指出了所得税逃避并不适合日益强化的税收征管环境。为此,在委托-代理环境下,企业主通过设计相关契约及加强监督等措施,一方面,可以有效规避管理人员的税收逃避行为,鼓励其税务筹划行为;另一方面,可以提升企业主与管理人员的期望收益。

when multiply taxable income for taxpayer existed, the principal-agent relationship at the corporate governance structure as a core element,the dual - action of tax evasion and tax planning being considered centralized, through the lev-ying - paying action description betweenthe tax collection authority and the taxpayer, one multi - stage game model under in-complete information environment is established. The equilibrium game solutions are obtained, analyzed by followed under the principal - agent state and without principal - agent state. Further,by using two state comparisons between principal - agent state and without principal - agent state, the loss of efficiency caused by principal - agent is pointed out. The economic effects with series of variables concerning tax - collecting isanalyzed. Although the expected return for the business owners and managers will be reduced significantly by the improvement of tax rate, tax evasion penalty rates, audit rates, the fluctua-tion risk will be enlarged because the enterprise want to reduce its tax burden by using the way of tax evasion. And the in-come tax evasion ,which isn＇t suitable for increasingly sophisticated tax- collecting environment, is pointed out. Under the principal - agent environment,by designing related contract and taking more supervisory measures with business owners, as a result, on the one hand, managers will be encouraged to avoid tax evasion behavior and to encourage tax planning behavior instead; on the other hand,the expectations of earnings can enhanced for the business owners and management.