如何治理逃税:一个基于风险的概率模型  

How to Control Tax Evasion:A Risk-based Probability Model

作　　者：肖晴初[1] 

机构地区：[1]湖南商学院信息学院,长沙410205

出　　处：《湖南商学院学报》2007年第6期74-78,共5页Journal of Hunan Business College

基　　金：湖南省社会科学基金课题(05YB95)

摘　　要：税收是经济的手段和社会的手段,但更多的是出于社会均衡发展的目的;税收是利他主义的,逃税则是利己主义的;边际逃税倾向与收入高低有明显的关系,逃税的风险也与其收益成正比,逃税被查处并受到惩罚的概率是政策的函数.收入公平合理性问题与税负公平合理同样是重要的治理因缘,治理逃税就成为一个全球性的课题。Taxation, as a means of achieving economic and social purpose, contributes more to the balanced development of the society. Taxation is altruistic, while in contrast, taxation - evasion is egoistic. There is an obvious correlation between marginal taxation - evasion tendency and income level. Positive correlation between the risk of taxation - evasion and the benefit from it can be found in the reality, and the probability of investigating and pun- ishing due to taxation - evasion is the function of the policy. Also, the rationality of fair - income and fair - taxation should be considered in dealing with taxation - evasion. And the settlement of taxation - evasion becomes an international issue.

关 键 词：逃税治理 风险 概率模型 

分 类 号：F810.42[经济管理—财政学]