税收征管目标及征纳双方的博弈分析

目前,国内关于税收征管目标有两种代表性观点:一是促使纳税人依法纳税;二是提高税收征管的质量和效率。应该同时吸收两种观点的合理要素,将税收征管目标重新界定为税收成本与税收流失总和最小化。在税收征纳关系中,税务机关追求的是税收成本与税收流失总和最小化,而纳税人追求的是自身利益最大化,两者根据对方的策略,做出符合各自目标的策略选择,从而形成税收征纳博弈关系。

Game Playing Analysis of Taxpayer and Tax Collector and the Target of Administration of Tax Collection

There are two typical viewpoints about the target of administration of tax collection in China.One is to encourage the taxpayers to pay taxes according to the law.The other is to improve the quality and efficiency of tax collection.In fact,it is better to combine the reasonable parts of these two views and consider the minimum of the sum of tax cost and tax loss as the main target.In this way,those tax authorities will strive for the minimum of the sum of tax cost and tax loss,while taxpayers will maximize ...