逃税行为的经济与社会原因分析

An Econmic and Cultural Analysis on Tax Evasion

影响纳税人逃税的因素十分复杂 ,既有税率、税收检查成本、税收检查概率、对逃税的惩罚等税收制度方面的因素 ,也有纳税人心理、社会文化、伦理道德、传统习惯等非税制方面的因素。本文运用博弈论的分析框架对这些因素进行分析 ,认为要治理逃税行为 ,不仅应强化税收制度的执行 ,而且要注意非税制的因素。

This paper examines taxpayer's behavior in tax evasion.Besides the factors of tax rate,the cost of audit,the probability of audit and the fines on tax evasion,there are also some non-tax system factors affecting taxpayer's behavior in tax evasion,such as the psychology of taxpayer,social and cultural factors,ethics and customs.In this paper the author examines these factors in the frame work of game theory,and concludes that to prevent tax evasion,the government should not only severely implement the tax system,but also pay attention to the non-tax system factors.