关于我国税收征管的博奕论分析  

An Analysis to the Levying and Managing of Taxes in China

作　　者：张韬[1] 

机构地区：[1]北方交通大学工商管理学院,北京100081

出　　处：《淮海工学院学报（自然科学版）》2002年第1期64-66,共3页Journal of Huaihai Institute of Technology:Natural Sciences Edition

摘　　要：从某种意义上说 ,税收就是征税主体与纳税主体在一定的税收法规和税收管理制度下所进行的博奕。运用博奕论原理 ,从博奕局中人、博奕局面、博奕规则等方面对税收的征税主体、纳税主体、税收征管等进行系统分析 。In a certain sense, taxation is a game between the principal party of tax levying and that of tax paying under the administration of tax laws, rules and regulations. The principles of Game Theory are adopted to make a systematical analysis to the principal tax levying and paying parties, the levying & managing of taxes and some other aspects in terms of the game players, gaming situation and rules. Moreover, some active and reasonable suggestions are put forward to further strengthen the levying and managing of taxes in China.

关 键 词：博奕论 税收制度 中国 税收征管 征税主体 纳税主体 博奕规则 

分 类 号：F812.42[经济管理—财政学] F224.32