基于演化博弈的和谐税收征纳关系构建研究  

Study on the Constructing of Harmonious Rlationship between Tax Levy and Payment Based on the Evolutionary Game Theory

作　　者：贾敬全[1] 

机构地区：[1]淮北师范大学经济与管理学院,安徽淮北235000

出　　处：《经济问题》2011年第4期119-122,共4页On Economic Problems

基　　金：2009年度安徽省教育厅自然科学项目"基于演化博弈的和谐税收征纳关系构建研究"(KJ2009B130)

摘　　要：和谐的税收征纳关系是征税人与纳税人之间处于依法征纳、协调融洽和良性互动的一种状态,构建和谐征纳关系,需要解决好征纳双方利益关系的调整问题。运用演化博弈理论的思想和方法,把纳税人与政府置于演化博弈系统,通过征纳双方博弈模型构建和分析,研究系统演化过程及影响演化稳定的重要因素,促进和谐税收征纳关系的构建。Constructing the harmonious relationship between tax levy and payment is a Law-abiding,harmonious and positive status.It is urgent to solve the adjustment of interest relations between governments and taxpayers.By applying evolutionary game theory,this paper places governments and taxpayers in a compatible study system and an evolutionary game model is built to study and analyze the evolving process of system and key factors affecting evolutionary stability.It promotes government and taxpayers to effectively achieve relationship of tax levy and payment in a process of long-term and positive interaction.

关 键 词：演化博弈 税收征纳 复制动态方程 

分 类 号：F810.42[经济管理—财政学]