企业偷税漏税行为的博弈分析

企业偷税漏税行为的博弈分析
 
摘　要：偷税漏税是目前整个社会关注的热点，本文以目前企业行业税制混乱、偷逃税款现象严重及其产生的经济影响为切入点，展开对企业普遍存在的偷税漏税现象进行调查与分析。通过借鉴国内外的相关研究成果，在传统理论模型的基础上引入纳税人心理成本因素，对已有偷逃税模型作了1些改进。并建立税收征纳博弈模型，结合对纳税人预期收益与预期风险的比较，以非对称性信息博弈简要分析了企业偷漏税行为的内部机理，即税收征纳博弈中对博弈均衡的影响因素有应税企业的心理成本、税务机关稽查成本和处罚力度等。由此提出了相应的防范偷漏税款的有效措施，通过社会各方面对应税企业施加压力来增加其心理成本；通过各方面工作的改善来降低税务机关的稽查成本；提高税务稽查概率和加大处罚力度及实现2者的有机互动，以期能够较好地运用于实际，降低应税企业偷税漏税的可能性，还广大纳税人1个公平、合理、清洁的纳税环境，以维护我国国民经济的健康发展。

关键词：偷税漏税；税收稽查；心理成本；博弈；纳什均衡

THE GAME ANALYSIS OF CORPORATION’S TAX EVASION

Abstract：Currently tax evasion is a hotspot that the whole society shows its concern to. Now this thesis deploys the research and the analysis on the wide-spread tax evasion in corporations from the breakthrough point of the phenomenon of the disordered corporation tax system and tax evasion, and of their economic influences . Through referring foreign and domestic research, based on traditional theoretical model, the thesis brings in the taxpayers’ psychological cost, and makes some improvements of the recent tax evasion models. The thesis also establishes a game model between the imposing and the imposed. Combining the comparison between the taxpayer’s anticipative income and anticipative risks, via non-symmetric information game analysis, it briefly analysis the inner mechanism of the corporation’s tax evasion, that is, the factors which would influence the game equilibrium in the game between the imposing and the imposed include the taxpayers’ psychological cost, the tax collectors’ tax checking cost and the strength of the punishment. Hence come out the corresponding measures to avoid tax evasion, such as, bring pressure to bear on the corporations to increase their psychological cost; reduce the tax checking cost via different kinds of methods; enhance tax checking probability and punishment strength and make them interact organically. These measures are expected to put into practices, so as to reduce the possibility of the corporations’ tax evasion, to give a fair, reasonable, and clean environment to the taxpayers; and to maintain the healthy development of the national economy. 

（转载自科教范文网http://fw.nseac.com）