税收管理中的寻租博弈与治理路径  

On the Rent-seeking Game of Taxation Management and Governance Path

作　　者：程瑜[1] 

机构地区：[1]财政部财政科学研究所,北京100142

出　　处：《经济问题》2014年第11期58-62,共5页On Economic Problems

摘　　要：博弈论作为现代经济问题研究的一项重要工具,可用来揭示税收管理中的各种对抗与合作规律,减少管理决策的错误,降低管理成本,提高管理效率。税收活动作为政府调节社会经济活动的手段,由于不同的利益主体存在信息不对称,易诱发"设租"与"寻租"行为。如何合理界定"租金"价值,设计科学的治理路径以抑制税收管理过程中的寻租行为,提高资源配置和使用效率,意义重大。As an important instrument in the research of the modern economic problems, the Game Theory can be used to disclose all kinds of laws of confrontation and cooperation in the taxation management, reduce the mis- takes in the management of making policy and the cost of management as well as increase it＇ s efficiency. Taxation is a mean for government to adjust society economic activity. Because the information of every benefit main body is asymmetric, ＂set up a rent＂ and ＂searching to rent＂ with some kind of form in the taxation management has be- come possibility. It has very important practical significance by giving the appropriate define to ＂rent＂ value in tax management, designing the route to restraint the rent - seeking behavior and improve the allocation efficiency of taxation resource.

关 键 词：税收博弈 税收制度 寻租 

分 类 号：F810.42[经济管理—财政学]