摘要
逃税行为一直是困扰我国税收征管的难题。用博弈论的原理和方法对纳税人和税务机关的行为进行博弈分析,可以发现:逃避税收是一般"经济人"的行为倾向,在预期不被稽查的情况下,纳税人的最佳策略是逃税;而税务机关则面临着一个"博弈困境",若少稽查则会产生大量的逃税行为,若稽查过多则税收征管成本太大。因此,要解决逃税问题,就要加大逃税处罚力度,并注意小额逃税问题,同时注意控制税务机关的征税成本。根治逃税行为的治本之策,是进一步完善税收制度,培养公民的纳税意识。
Tax evasion has always been a difficult problem preying upon the taxation levies in our country.If applying the principles and means of the Game Theory in analyzing taxpayers and tax authorities,we can find that tax evasion is an inclination of common 'economy man',in which taxpayers choose to evade taxes as the best strategy when they deem it hardly possible to be inspected in future.Meanwhile,tax authorities are confronted with a game dilemma in which the number of tax evasion cases will be on the rise if less inspection is carried while the taximposition cost will be on the rise if more inspection.Consequently,the optimum way to solve the problem of tax evasion is to aggravate the punishment of tax dodgers without neglecting those cases involving a small sum of money,to strengthen the control over the levying cost in our tax authorities and at the same time to further complete the system of tax levies as well as to heighten the citizens' consciousness to pay taxes voluntarily.
出处
《郑州轻工业学院学报（社会科学版）》
2003年第2期44-46,共3页
Journal of Zhengzhou University of Light Industry：Social Science Edition
