从税收博弈关系看税收征管制度的完善

Perfecting Tax Collecting and Management System:Viewed in the Light of Tax Game Relationship

由于征纳双方信息不对称,制约着税收征管质量的进一步提升。本文用博弈论的方法,通过对征纳双方实现效用最大化的分析,得出完善税收征管制度的启示,提出相关的建议。

The information asymmetry between tax collectors and tax payers restricts the further improvement of the quality of tax collection and management.This essay presents a game-theory-based analysis of how tax collectors and tax payers realize utility maximization,offers something that will enlighten us on the improvement of tax collecting and management system,and makes some relevant suggestions.