税务稽查的博弈分析及启示

运用博弈论分析税务机关与纳税人在税务稽查中的行为选择,可据此提出加强税务稽查,防止税收流失的建议:合理确定税务稽查概率和对象,增加稽查的威慑力;运用科学先进的税务稽查技术,提高稽查的准确率;严格惩处执法,提高偷税的预期风险和机会成本;教育与信誉评价相结合,提高偷税的心理成本;完善监控和信息获取机制,降低征收成本;构建税务机关内部质量考核指标体系,形成激励约束机制。

Game Theory Analyses on Taxation Inspection and Its Implication

Using game theory,the paper analyses the action choice of tax authority and taxpayers in the process of taxation inspection.Sggestions for strengthening taxation inspection and preventing tax losing include:confirming probability and object of taxation inspection rationally to increase its frightener;introducing scientific and advanced technology to enhance the accuracy of inspection;strictly enforcing punishment to increase the anticipated risk and opportunity cost of tax evasion;combining education and credit standing evaluation to raise the psychological cost;improving monitor and information system to reduce collection cost;constituting inner quality assess system to form incentive and constraint mechanism.