| 诚实申报纳税的博弈均衡分析 |
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| 引用本文： | 蔡德发,蔡静,毕蕊.诚实申报纳税的博弈均衡分析[J].商业研究,2009(6). |
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| 作者姓名： | 蔡德发 蔡静 毕蕊 |
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| 作者单位： | 1. 哈尔滨商业大学,财政与公共管理学院,哈尔滨,150028
2. 中国社会科学院社会学所,北京,100732 |
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| 基金项目： | 国家自然科学基金，黑龙江省哲学社会科学研究规划项目 |
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| 摘 要： | 博弈(Game Theory)即一些个人、团队或其他组织,面对一定的环境条件,在一定的规则下同时或先后,一次或多次从各自允许选择的行为或策略中进行选择并加以实施,各自取得相应结果的过程。纳税申报博弈是现实税收实践中广泛存在的一种博弈行为。研究表明,在缺乏诚信纳税的环境中,以自行申报为基础的管理模式难以保证税款的足额征收,这就要求改进税收征管模式,完善税收管理员和纳税评估制度。
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| 关 键 词： | 博弈原理 诚信纳税 博弈模型 最优均衡 |
Game Analysis of Honest Tax Payment Declaration |
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| CAI De-fa,CAI Jing,BI Rui.Game Analysis of Honest Tax Payment Declaration[J].Commercial Research,2009(6). |
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| Authors: | CAI De-fa CAI Jing BI Rui |
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| Institution: | CAI De-fa1,CAI Jing2,BI Rui1 (1.School of Finance , Public Administration,Harbin University of Commerce,Harbin 150028,China,2.Institute of Sociology,Chinese Academy of Social Sciences,Beijing 100732,China) |
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| Abstract: | Game theory reveals a process in which either individual or organization,under certain conditions and rules,simultaneously or successively,once or many times,chooses their behavior or strategy within respective permission,and obtains the corresponding result.Tax payment declaration is one sort of game behavior widely existing in the taxation practice.The research indicates that with the credit absence,the management pattern based on voluntary report fails to guarantee the full amount tax collection.It is th... |
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| Keywords: | game principle honest tax payment game model optimal balance |
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