从博弈论的视角看我国增值税流失的相关问题

税收征管是防治税收流失的最后亦是最直接的屏障,管理层面的漏洞是引起税收流失的一个很重要的因素。纳税人与税务当局的非合作博弈,不存在纯战略纳什均衡,但存在混合战略纳什均衡,即税务机关和纳税人分别以一定的概率随机选择稽查和逃税。通过建立纳税人与税务机关的博弈模型,能够更好地了解他们之间的关系,也可以更好地防治税收流失。

Analysis of Value Added Tax Loss Problem from the Angle of Game Comments

The tax administration is final and most direct means to prevent tax losses.The tax administration reduction is a key factor of tax losses.The tax collectors,at a given probability,audit randomly the tax payers who respond to such auditing in the same way accordingly: It is typically a none-cooperative game with no pure strategy of Nash equilibrium but a mixed one.By founding the game model of the taxpayer and the tax agency,we can be able to know the relation between them better,preventing and curing tax losses also will be better and better.