不同纳税信用等级纳税人的避税行为模型

本文分别讨论了不同市场条件和纳税信用等级下,纳税人的最优避税行为的选择;对各种不同情况给出了纳税人用 于避税研究的最优投入。这个最优投入与企业的纳税信用等级有关。

The Awoiding Taxes Action Models of Taxpayers Who are of Different Credit Gredes of Paying Taxes

This paper gives the model for determining the relationship of the tax-payers and the government When the market condition is different, the tax-payers will pay different for the development of tax avoidance, and it gives the function of the optimal payment and the tax-payers tax-paying credit rating. We can obtain that the optimal payment is correlative with the tax-paying credit rating.