税政管理博弈均衡分析  

Game Analysis of Tax Politics Management

作　　者：蔡德发[1] 蔡静[2] 毕蕊[1] 

机构地区：[1]哈尔滨商业大学财政与公共管理学院,哈尔滨150028 [2]中国社会科学院社会研究所,北京100102

出　　处：《哈尔滨商业大学学报（社会科学版）》2009年第3期48-51,共4页Journal of Harbin University of Commerce:Social Science Edition

基　　金：黑龙江省哲学社会科学研究规划项目(08E012);国家自然科学基金后续资助项目(70473021)

摘　　要：博弈(Gam e Theory)即个人、团队或其他组织,面对一定的环境条件,在一定的规则下,同时或先后,一次或多次,从各自允许选择的行为或策略中进行选择并加以实施,并各自取得相应结果的过程[1]。税政管理是税务机关依据国家法律法规,保证税收政策得以贯彻实施的活动过程。研究表明,只要执法主体行为违背了政策法规的约束,就会触发政府对其行为的惩罚,因此税务机关要有足够的耐心并依法执政是每一个博弈阶段的最优均衡结果。Game（Gambling） namely is a process which some individuals, teams or other organizations, facing certain environmental condition, under certain rule, simultaneously or successively, once or many times, choose behavior or strategy ,within respective permission and implement, then obtain the corresponding result respectively The tax politics management is a procedure which the Tax authority according to the country laws and regulations,guarante the implementation of the tax policy. The research indicated that so long as the behavior of law enforcement main body has violated the restraint of policies and regulations, It will trigger the government to punish its behavior, therefore the most superior balanced result of every gambling stage is that the Tax authority must have enough patience and be in power legally.

关 键 词：博弈原理 税政管理 博弈模型 最优均衡 

分 类 号：F810.423[经济管理—财政学]