基于演化博弈理论的税收遵从策略研究

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。

Study on Industrialization Process and New-type Industrialization Path Choice in Inner Mongolia

Based on the understanding of industrialization and new-type industrialization,this paper makes judgment and analysis for the development level of industrialization by five indexes:per-capita income,industrial structure,employment structure,urbanization and manufacturing output index.According to the related data and social development,it shows the problems and challenges in the process of industrialization in Inner Mongolia,and puts forward the feasible paths and countermeasures which fit the new industria...