基于博弈论视角的“一带一路”沿线国家税收征管合作机制研究

On the“Belt and Road”National Tax Collection and Management Cooperation Mechanism Construction Based on the Perspective of Game Theory

“一带一路”沿线国家税收征管合作机制自2019年稳步推进以来,为沿线国家税务部门提供了税收对话的新平台,大力提升了沿线国家的税收治理能力,对推动“一带一路”建设高质量发展有着重要意义,但沿线国家的税收征管合作机制仍存在很多问题。构建静态和动态合作博弈模型进行分析可以发现,只有选择征管合作策略,沿线各国才能取得更大的税收利益。应对合作过程中面临的挑战,可以从协同各国税收制度、提升税收征管能力和优化税收协定来推进税收征管合作机制的构建。

Since the“Belt and Road”national tax collection and management cooperation mechanism has been steadily promoted in 2019,it has provided a new platform for taxation dialogues for the tax authorities of the countries along the route,and has greatly improved the tax governance capabilities of the countries along the route.It is important for promoting the high-quality development of the“Belt and Road”,but the tax collection and administration cooperation issues of the countries along the route cannot be ignored.The article builds a static and dynamic cooperative game model to provide theoretical support for the research on the promotion of the“Belt and Road”national tax collection and management cooperation mechanism.At the same time,the challenges faced in the process include coordinating the taxation systems of various countries,improving tax collection and management capabilities,and optimizing tax treaties,and proposed countermeasures and suggestions to promote the establishment of tax collection and management cooperation mechanisms in various countries.