| 个人所得税：基于博弈论的偷逃税行为分析 |
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| 引用本文： | 张晋武,陈齐龙.个人所得税：基于博弈论的偷逃税行为分析[J].经济与管理,2008,22(9):26-29. |
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| 作者姓名： | 张晋武 陈齐龙 |
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| 作者单位： | 1. 河北经贸大学,科研处,河北,石家庄,050061
2. 河北经贸大学,财政税务学院,河北,石家庄,050061 |
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| 摘 要： | 偷述个人所得税问题与税务机关的稽查概率、稽查成本、处罚标准、税率及纳税人内疚成本等因素相关。税务机关提高稽查概率，提高处罚标准，加强纳税宣传是防止和减少偷逃税行为的有效措施。
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| 关 键 词： | 博弈论 个人所得税 偷逃税 |
Personal Income Tax: Analysis on the Tax Evading based on the Game Theory |
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| Zhang Jinwu,Chen Qilong.Personal Income Tax: Analysis on the Tax Evading based on the Game Theory[J].Economy and Management,2008,22(9):26-29. |
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| Authors: | Zhang Jinwu Chen Qilong |
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| Institution: | Zhang Jinwu, Chen Qilong (1.Department of Science and Research, Hebei University of Economics and Business, Shijiazhuang 050061, China; 2. School of Finance and Taxation, Hebei University of Economics and Business, Shijiazhuang 050061, China) |
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| Abstract: | The problem of tax evading is conspicuous.The tax evading is connected with the tax investigation probability,tax investigation cost,punish standard,tax rate and the compunction cost of the taxpayer.The tax bureau increasing the tax investigation probability and the punish standard,strengthening the tax annoucement can prevent or decrease the tax evading behaviors. |
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| Keywords: | game theory personal income tax tax evading |
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