基于征税行为的A-S模型的探讨  

Probe into A-S Model based on Tax-levying Behaviors

作　　者：宋丽颖[1] 李倩倩[1] 

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061

出　　处：《当代经济科学》2014年第2期118-123,128,共6页Modern Economic Science

基　　金：2011年国家社科基金项目(项目号:11XJY014);个人所得的重新界定与一体化所得课税的构建研究的阶段性成果

摘　　要：自从税收产生之日,税收流失就与之形影相随,世界各国税收流失都很普遍,个人所得税流失也不例外,并且治理难度较大。个人所得税流失最直接的结果是国家财政收入的减少,进而影响国家职能的实现。对税收流失的影响因素进行一般理论分析的基本框架是1972年由阿林厄姆和桑德莫最先提出的预期效用最大化模型,即A-S模型。本文从传统A-S模型出发,在前人对模型扩展的基础上,利用数学中常用的函数y=e-x,建立一个基于征税角度的A-S模型,分析个人所得、税率、对偷逃税的罚款率以及征税人员的素质对偷逃税行为的影响,并根据分析结果,提出减少个人所得税流失的对策。Tax runoff has existed since taxation came into being. It is common that each country all over the world has tax runoff. Personal income tax is not an exception and it is hard to be harnessed. The most direct results of personal income tax runoff are reducing the national fiscal revenue and affecting the realization of the national functions. The basic framework of general theoretical analysis on the factors that affect tax runoff is A-S model raised by Allingham and Sandmo in 1972. This paper starts from traditional A-S model and establishes a new A-S model from the perspective of tax-levying by the common mathematic function on the basis of previous model extensions,analyses the effect of the factors such as personal income,tax rate,penalty rate for tax evasion and the quality of tax officials on tax evasion behaviors and raises the countermeasures on reducing personal income tax runoff according to analytical results.

关 键 词：个人所得税流失 A—S模型 偷逃税行为 

分 类 号：F810.422[经济管理—财政学] F224