CAJ | 학술논문

创建基于行为博弈的税收遵从均衡模型,将处于相同税收境况的纳税人视为一个群体,则个体纳税人选择税收遵从策略从纳税人群体角度来看就是以一定的概率选择该种策略。面对正常税务检查与严格税务检查并存的环境,纳税人税收遵从博弈稳定均衡策略形成不但取决于税制的特性,而且依赖于其他纳税人的税收遵从决策。依据税收遵从博弈均衡的形成机理,提出建立我国税收遵从激励监督机制的对策。
창건기우행위박혁적세수준종균형모형,장처우상동세수경황적납세인시위일개군체,칙개체납세인선택세수준종책략종납세인군체각도래간취시이일정적개솔선택해충책략。면대정상세무검사여엄격세무검사병존적배경,납세인세수준종박혁은정균형책략형성불단취결우세제적특성,이차의뢰우기타납세인적세수준종결책。의거세수준종박혁균형적형성궤리,제출건립아국세수준종격려감독궤제적대책。
This tax compliance harmonious model basing on behavioral game is constructed. Regarding the taxpayers in a certain condition alike tax circumstances as a colony, a taxpayer selects tax compliance strategy can be treated a probability from the point of the colony of the taxpayers. Confronted with circumstances in which the normal tax administration checking and the strict tax administration checking coexist, a taxpayer＇s tax compliance game stable strategy-making not only depends on taxation particularity, but also depends on the tax compliance strategy of other taxpayers. According to formation mechanism of tax compliance game balance, some suggestions have been provided about establishing the encouragement and monitoring system in tax compliance.