摘要
在纳税人、征税人、用税人"三位一体"的税收格局下,用税人被赋予规划使用社会民众即纳税人所纳税款的权利,而权利在没有任何制约和制衡的情况下存在着被无限扩张及滥用的可能,此时,民众理应对用税人的用税权利享有监督权。基于民众与用税人的博弈分析,可考虑从提供有效监督渠道、提高监督额外收益、减少监督成本等方面构建有效的用税监督机制。
Under the ＂trinity＂ situation,the governm ent is given the rights to use the tax which is belonged to the public.Any right will be overspread and abused without any restriction and balance.That＇s why the public has the rights to supervise the government about how to use the tax.Through the analysis based on the Game Theory,an effective supervisory mechanism can be constructed with the provision of supervisory channel,the improvement of the additional benefits,and the reduction of cost.
出处
《特区经济》
北大核心
2009年第11期121-123,共3页
Special Zone Economy
关键词
民众
用税人
用税监督
博弈分析
The Public
Tax-users
Supervisory Mechanism
Game Theory
