| 税收流失的博弈研究 |
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| 引用本文： | 谢滨,刘西林.税收流失的博弈研究[J].涉外税务,2007(11):25-28. |
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| 作者姓名： | 谢滨 刘西林 |
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| 作者单位： | 西北工业大学管理学院,陕西,西安,710002 |
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| 摘 要： | 本文认为税收流失是经济现象在税收领域的反映,体现的是纳税人采取各种手段与税务机关的博弈过程。由此,引入博弈论的方法,并提出应对思路,以期对加强税收管理工作起到一定的积极作用。
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| 关 键 词： | 税收流失 博弈论 纳什均衡 |
Factors of Tax Revenue Loss: An Analysis based on Game Theory |
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| Bin Xie,Xilin Liu.Factors of Tax Revenue Loss: An Analysis based on Game Theory[J].International Taxation In China,2007(11):25-28. |
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| Authors: | Bin Xie Xilin Liu |
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| Abstract: | Starting with the theory and definition of tax revenue loss,this paper combines game theory with the analysis of factors of tax revenue loss.It also brings forward some suggestions to improve tax administration and combat against tax revenue loss. |
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| Keywords: | Tax revenue loss Game theory Nash Equilibrium |
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