摘要
本文就实施型个人所得税税收流失的各种因素 ,通过经济计量学的方法进行数理分析 ,对纳税人的偷逃税行为运用博弈论进行分析 ,并针对各种影响因素提出相应的控制和改进建议。
With reference to the various factors in determining implementation-type personal income tax loss, this paper presents an econometric analysis of tax evasion within the framework of game theory, and puts forward some proposals for checking and improvement in accordance with the factors.
出处
《贵州财经学院学报》
2002年第2期42-45,共4页
Journal of Guizhou College of Finance and Economics
关键词
个人所得税
税收流失
因素分析
implementation type
personal income tax
tax loss
factor analysis
