| 基于演化博弈理论的税收遵从策略研究 |
| |
| 引用本文： | 申亮.基于演化博弈理论的税收遵从策略研究[J].工业技术经济,2011,30(2). |
| |
| 作者姓名： | 申亮 |
| |
| 作者单位： | 山东经济学院,济南,250014 |
| |
| 基金项目： | 2009年度山东省博士后创新项目，山东社会科学规划研究项目 |
| |
| 摘 要： | 研究税收遵从,最大限度鼓励纳税人诚信纳税关系到我国和谐社会的构建.本文应用演化博弈工具来分析税收征纳中这种政府和纳税人之间复杂的关系,试图揭示征税人和纳税人之间既合作又对抗的演化路径.研究表明:保证一定的监管效率是构建和谐税收征纳关系的前提;高税率和高惩罚率一样都不利于和谐征纳关系的形成;征税人与纳税人之间的博弈是一个相互作用的、重复的、动态变化的过程,在这一博弈关系中,大部分纳税人出于对纳税义务的认识或对逃税后果的考虑,一般会倾向于诚信纳税.此时,维持纳税人诚信纳税的倾向并把它转化为现实成为征税人的最佳选择.
|
| 关 键 词： | 税收遵从 演化博弈 诚信纳税 |
Research on Tax Compliance Strategy Based on Evolutionary Game Theory |
| |
| Shen Liang.Research on Tax Compliance Strategy Based on Evolutionary Game Theory[J].Industrial Technology & Economy,2011,30(2). |
| |
| Authors: | Shen Liang |
| |
| Institution: | Shen Liang(Shandong Economic University,Jinan 250014,China) |
| |
| Abstract: | Study on tax compliance and to inspirit farthest taxpayer maintains honest help to construct harmonious society in china.This paper applies evolutionary game theory to analyze the complex relationship between government and taxpayer,and try to disclose the evolutionary path which exists cooperation and conflict between them.The conclusion shous that:firstly,guarantee the efficiency of supervision is the premise to build a harmonious relationship between tax collection and paying taxes;secondly,high tax rate... |
| |
| Keywords: | tax compliance evolutionary game pay tax honestly |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
