摘要
本文阐述了和谐税收制度对建设和谐社会的重要性,指出和谐的税收制度应是一种纳什均衡的制度。运用博弈理念,从税种结构博弈均衡、税收负担博弈均衡、税收征管博弈均衡及稽查监督博弈均衡四个方面给出构建和谐税收制度的基本思路。
This paper expounds the importance of the harmonious tax system to develop social harmony and points out that the harmonious tax system should be a Nash equilibrium system. Using the game theory, the article gives the fundamental train of thought to build the tax system from the game equilibrium of the tax category、the tax burden、the tax collection、the supervise to audit.
出处
《湖南商学院学报》
2007年第2期74-76,共3页
Journal of Hunan Business College
关键词
和谐
博弈
纳什均衡
激励相容
harmony
game
Nash equilibrium
incentive compatibility
