CAJ | 학술논문

文章研究了消费者索要票据监督市场交易,税务部门给予监督者奖励,对解决弱税市场漏征漏管问题的效应.通过构建包含税收的线性经济模型,论证了消费者积极参与市场监督的必然性,对比了实施监督前后的市场和福利变化.研究发现：如果消费者索要票据的负效用很小,最优税率将有所降低,市场中提供的公共物品增多,经济体整体福利水平上升;同时,消费者监督政策还可以提高税务部门行政效率,实现不同市场消费者效用均等化;由于消费者监督效用损失影响最优参数,因此税务部门应针对行业索票难易性制定不同的征税策略.
문장연구료소비자색요표거감독시장교역,세무부문급여감독자장려,대해결약세시장루정루관문제적효응.통과구건포함세수적선성경제모형,론증료소비자적겁삼여시장감독적필연성,대비료실시감독전후적시장화복리변화.연구발현：여과소비자색요표거적부효용흔소,최우세솔장유소강저,시장중제공적공공물품증다,경제체정체복이수평상승;동시,소비자감독정책환가이제고세무부문행정효솔,실현불동시장소비자효용균등화;유우소비자감독효용손실영향최우삼수,인차세무부문응침대행업색표난역성제정불동적정세책략.
It is studied in this paper that the effect of solving the problems of weakly tax administration and tax evasion in hard-to-tax markets as consumers ask for lading bills to audit transactions and tax authority gives supervisors rewards. A Hotelling-type economy model including sales taxation is developed to demonstrate the inevitability of consumers participating actively in market supervision, and then compare changes in markets and welfare before and after the auditing. It is found that if disutility by asking for receipts is low, the optimal tax rate will be reduced, and government increases the provision of public goods all the market, so as to promote economy welfare level. Consumer auditing can also realize the utility equalization across markets. As utility cost affects the optimal parameters, tax authority should set different tax policies aimed at requesting difficulties in various industries.