大数据背景下我国税收信用体系建设研究——基于博弈论的视角  

Research on the Construction of Tax Credit System under the Background of Big Data: From the Perspective of Game Theory

作　　者：吕敏 信广松 孙维鹏[1,2] Min Lv;Guangsong Xin;Weipeng Sun(不详)

机构地区：[1]吉林大学数学学院 [2]吉林财经大学税务学院

出　　处：《国际税收》2021年第1期67-73,共7页International Taxation In China

基　　金：国家社会科学基金重大项目“‘互联网+’背景下的税收征管模式研究”(项目编号:17ZDA052);吉林财经大学校级科研项目“新时代中国特色社会主义税收信用建设研究——基于博弈论视角”(项目编号:2020B17)的阶段性研究成果。

摘　　要：税收信用在一定程度上体现一个国家法治、民主和文明的程度,是国家治理能力和治理体系的体现。从这个意义来说,我国税收信用的建设和完善将成为构建社会信用体系的重要组成部分。大数据背景下研究税收信用问题具有较强的理论和现实意义。本文通过对我国税收信用的现状及原因分析,以征税人、纳税人作为参与人建立博弈模型,并将大数据因素加入模型予以修正,从而证明大数据技术的应用会在一定程度上改变信息不对称状态,提高纳税人遵从程度,并对税收信用产生正向作用。As the embodiment of the national governance capacity and governance system, tax credit reflects a country’s rule of law, democracy and civilization to a certain extent. In this sense, the construction and improvement of China’s tax credit will become an important part of the social credit system. The study of tax credit issues under the background of big data has strong theoretical and practical significance. By analyzing the current situation and causes of tax credit in China, this paper establishes a game model with tax administrations and taxpayers as participants, and adds big data factors into the model to modify, so as to prove that the application of big data technology will change the information asymmetry to a certain extent, enhance tax compliance and bring a positive effect on tax credit.

关 键 词：大数据 税收信用 博弈论 

分 类 号：F810.42[经济管理—财政学]