摘要
目前,偷逃税问题在世界各国是一个十分严重且令各国税收机关极为"头疼"的问题。我国的偷税问题更为严重。纳税人选择偷税行为是因为利益的驱使,具体分析纳税人的偷税收益和成本是从根本上遏制偷税行为的前提。对偷税环境及其条件的深层分析,目的是便于在实践中采取更加有效的措施来对其加以防范。
Now, tax dodging is a very hard problem in most countries of the world, which makes the taxation bureaus suffer a lot. Lots of effort and extensive analysis have been made to eliminate it. One of the famous models in economics(game theory) comes from game theory and information economics by professor Zhang weiying, This article is a deep analysis of the conditions on which tax dodging takes place on the basis of the above model. To analyze the ultimate reason of tax dodging, we may get more and more means to prvent tax dodging.
出处
《吉林省经济管理干部学院学报》
2003年第5期25-27,共3页
Journal of Jilin Province Economic Management Cadre College