和谐税收征纳关系的构建  

An Analysis on the Establishment of Harmonious Relationship Between Tax Levy and Tax Payment by Means of Game Theory

作　　者：李小文[1] 李祖春[1] 

机构地区：[1]广西大学公共管理学院,广西南宁530004

出　　处：《郑州航空工业管理学院学报》2010年第6期92-95,共4页Journal of Zhengzhou University of Aeronautics

摘　　要：从博弈论视角看,构建和谐税收征纳关系是可行的。针对我国现阶段税收征纳关系存在的不和谐因素,使用博弈论,以博弈规则优化税制,以博弈良性循环提高征税主体服务质量,以利益博弈表达多元化规范政府用税行为,以博弈均衡原则完善税收激励。It is feasible to establish a harmonious taxation relationship between tax levy and tax payment by means of game theory. For the disharmonious taxation relationship between tax levy and tax payment in China, its taxation system can be optimized by means of game principles, and its overall taxation services can be improved through positive game cycle. The governmental tax usages can be standardized through interest game and the taxation incentive can be improved by means of homeostatic game principle.

关 键 词：博弈论 和谐税收 税收政策 

分 类 号：F812.42[经济管理—财政学]