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税收征纳模式的博弈分析 被引量:11

A Game Analysis on the Model of Tax Administration and Compliance
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摘要 根据税收收入赖以实现的手段不同,税收征纳模式可分为收入管理型和执法服务型两种基本类型。不同模式下征纳双方的博弈表明:执法服务型模式有利于社会信誉机制的建立,有利于降低税收成本,增强纳税遵从。构建新型税收征纳模式,应以执法服务型模式为目标。
作者 邓永勤
出处 《涉外税务》 CSSCI 北大核心 2003年第5期12-16,共5页 International Taxation In China
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