| 我国税收征管方式的博弈分析 |
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| 引用本文： | 潘雷驰.我国税收征管方式的博弈分析[J].中央财政金融学院学报,2006(1):24-28,76. |
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| 作者姓名： | 潘雷驰 |
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| 作者单位： | 上海财经大学公共经济管理学院 上海200092 |
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| 摘 要： | 文章对我国基本的税收征管方式采用博弈论的方法进行分析。分别求出在这种征管方式下,任务博弈、礼品博弈、声誉博弈的均衡解。进一步求出征管博弈在任务博弈、礼品博弈、声誉博弈三个关联博弈约束条件下的子博弈精炼纳什均衡。指出这种征管方式存在的弊端,并依据分析所得结论提出改进这种征管方式的建议。
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| 关 键 词： | 划片管理 税收征管 博弈 |
| 文章编号： | 1000-1549（2006）01-0024-05 |
| 收稿时间： | 2005-11-11 |
| 修稿时间： | 2005-11-11 |
Game Analysis on the Approach of Tax Administration Zone for Taxes Collecting in China |
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| PAN Lei-chi.Game Analysis on the Approach of Tax Administration Zone for Taxes Collecting in China[J].Journal of Central University of Finance & Economics,2006(1):24-28,76. |
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| Authors: | PAN Lei-chi |
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| Institution: | PAN Lei-chi |
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| Abstract: | This paper analyzes the approach of tax administration zone for taxes collecting with game theory.The sub-game perfect Nash equilibrium has been derived on the tax collecting game under the constraint of three correlated games which are the task game,gift game and reputation game.This paper analyzed the malpractice of this approach.Some recommendations has provided to improve the approach of taxes collecting. |
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| Keywords: | Tax administration zone Tax collection Gambling |
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