| 一个基于征税人视角的税收流失模型 |
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| 引用本文： | 刘强.一个基于征税人视角的税收流失模型[J].税务与经济,2006(2):45-47. |
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| 作者姓名： | 刘强 |
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| 作者单位： | 厦门大学,经济学院,福建,厦门,361005 |
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| 摘 要： | 在我国的税收实践中,虽然纳税人是导致税收流失最主要的方面,但由于征税人方面的原因而导致的税收流失也不容忽视。运用预期效用理论,对税务人员的违规行为进行建模分析的结果表明,应加强对税务人员的管理,以防止和减少因税务人员的违规所导致的税收流失。
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| 关 键 词： | 预期效用理论 税收行为 税收流失 税收管理 |
| 文章编号： | 1004-9339（2006）02-0045-03 |
| 收稿时间： | 2005-10-25 |
| 修稿时间： | 2005年10月25 |
A Model of Tax Loss about the Tax Collector |
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| LIU Qiang.A Model of Tax Loss about the Tax Collector[J].Taxation and Economy,2006(2):45-47. |
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| Authors: | LIU Qiang |
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| Institution: | Economic School, Xiamen University, Xiamen 361005, China |
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| Abstract: | In tax practice activities,the taxpayer is the main factor that causes tax loss,but the tax collector is another factor caused tax loss that cannot be neglected.The article applies the expected utility theory and analyzes the behavior of the tax collector by building a model after a brief comment on a simple model.In the end,the article put forward some suggestions that avoid and reduce the tax loss caused by tax collector. |
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| Keywords: | the expected utility theory tax behavior tax loss tax management |
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