诚实申报纳税的博弈均衡分析  

Game Analysis of Honest Tax Payment Declaration

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学所,北京100732

出　　处：《商业研究》2009年第6期138-141,共4页Commercial Research

基　　金：国家自然科学基金,项目编号:70473021;黑龙江省哲学社会科学研究规划项目,项目编号:08E012

摘　　要：博弈(Game Theory)即一些个人、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,各自取得相应结果的过程。纳税申报博弈是现实税收实践中广泛存在的一种博弈行为。研究表明,在缺乏诚信纳税的环境中,以自行申报为基础的管理模式难以保证税款的足额征收,这就要求改进税收征管模式,完善税收管理员和纳税评估制度。Game theory reveals a process in which either individual or organization, under certain conditions and rules, simultaneously or successively, once or many times, chooses their behavior or strategy within respective permission, and obtains the corresponding result. Tax payment declaration is one sort of game behavior widely existing in the taxation practice. The research indicates that with the credit absence, the management pattern based on voluntary report fails to guarantee the full amount tax collection. It is thus necessary to reform tax collection system, improve taxation manager and tax payment appraisal system.

关 键 词：博弈原理 诚信纳税 博弈模型 最优均衡 

分 类 号：F810.423[经济管理—财政学]