简析税收征管过程中各类经济主体的行为特征  

An Analysis on the Behavioral Feature of the All Kinds of Economic Subjects during the Tax Collection and Management

作　　者：周克清[1] 

机构地区：[1]西南财经大学研究生部,四川成都610074

出　　处：《税务与经济》2001年第3期8-10,共3页Taxation and Economy

摘　　要：各类经济主体具有各自的经济利益 ,具有特定的行为特征 ,在税收征管过程中他们通常会自动结成一定的利益集团。各利益集团一般会为了集团利益而在相互间展开博弈活动。为了尽量放大经济主体相互博弈的正面效益并降低其负面影响 ,需要整合经济主体间的利益 ,实现相互间的“相容性激励”。Different economic subject has its own economic interest.They will form a certain interest group during the course of tax collection and management.Each group can play games each other for the group interest.In order to magnify the efficiency of the game among the economic bodies and reduce the inefficiency,the interests among the economic bodies should be regulated and the encouragement between each group can be realized.

关 键 词：税收征管 经济主体 行为特征 课税权主体 课税主体 经济人假说 博弈论 

分 类 号：F812.42[经济管理—财政学] F810.42