本文選題：稅務(wù)稽查 + 博弈　； 參考：《內(nèi)蒙古大學》2014年碩士論文

【摘要】：尋找稅務(wù)稽查中博弈問題的均衡解,對于稅務(wù)稽查人員正確認識稅收籌劃、幫助企業(yè)提高稅務(wù)實務(wù)能力、在行業(yè)內(nèi)形成良好納稅風氣及政府制定稅收政策都有積極的意義。本文運用博弈論、行為經(jīng)濟學等的基本原理和模型,結(jié)合稅務(wù)稽查理論、行為經(jīng)濟學、管理學等內(nèi)容,采用動態(tài)雙向博弈模型和加入委托代理機’構(gòu)的基本博弈模型進行分析,根據(jù)模型結(jié)果得出納稅人逃稅所得、委托代理機構(gòu)行賄概率及稅務(wù)稽查機關(guān)罰款數(shù)額等多個經(jīng)濟學指數(shù)之間的相互關(guān)系,推導出作為不同的稅務(wù)活動主體在納稅過程中的條件與選擇,尋找到活動主體之間追求的均衡解。決策過程中,納稅主體、稅務(wù)機關(guān)和委托代理機構(gòu)會圍繞稅務(wù)稽查成功率、賄賂成本、處罰金額等因素作出有利于自身的分析決策。該博弈模型可以為稅務(wù)稽查機關(guān)制定政策、制止非法納稅行為、引導建立良好納稅環(huán)境提供良好的理論依據(jù)。 本文最后針對稅務(wù)機關(guān)、納稅人和委托代理機構(gòu)分別提出了諸如改善稽查方法、運用激勵機制抑制委托代理機構(gòu)及稽查人員涉稅風險、采取舉報保護機制提高納稅人監(jiān)督積極性、降低稽查成本等提高稽查效率和效果的措施和建議。
[Abstract]:Finding a balanced solution to the game problem in tax inspection is of positive significance for tax inspectors to correctly understand tax planning, to help enterprises improve their ability in tax practice, to form a good tax atmosphere in the industry and to formulate tax policies by the government. This paper applies the basic principles and models of game theory, behavioral economics, tax audit theory, behavioral economics, management and so on, and adopts the dynamic two-way game model and the basic game model with principal-agent machine. According to the results of the model, the relationship between the taxpayer's tax evasion income, the probability of paying bribes and the amount of the fine of the tax inspection authority is obtained. This paper deduces the conditions and choices in the process of tax payment as different subjects of tax activity, and finds out the equilibrium solution pursued between them. In the decision-making process, tax payers, tax authorities and agency agencies will make favorable analysis decisions around the success rate of tax audit, the cost of bribery, the amount of punishment and so on. The game model can provide a good theoretical basis for the tax inspection authorities to formulate policies, stop illegal tax paying behavior, and guide the establishment of a good tax environment. Finally, aiming at tax authorities, tax payers and principal-agent organizations, this paper puts forward some methods such as improving auditing methods and using incentive mechanism to restrain the tax-related risks of entrustment agencies and inspectors. Measures and suggestions to improve the efficiency and effectiveness of audit are put forward, such as improving the enthusiasm of taxpayers' supervision and reducing the cost of audit.
【學位授予單位】：內(nèi)蒙古大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.22;F812.42;F224.32

【參考文獻】

相關(guān)期刊論文 前10條

1 劉劍文;;中國稅務(wù)稽查的法律定位與改革探析[J];安徽大學法律評論;2007年02期

2 晁毓欣,崔金平;納稅人與征稅人的博弈——逃稅行為的經(jīng)濟學分析[J];財經(jīng)問題研究;2001年10期

3 杜敏華;;稅收征納博弈的理論思考[J];財會月刊;2007年05期

4 王志榮;賴勤學;;從委托代理關(guān)系看我國納稅人激勵機制優(yōu)化[J];發(fā)展研究;2010年08期

5 牛有德 ,滕興華;稅務(wù)稽查管理體制國際比較與借鑒[J];合作經(jīng)濟與科技;2005年02期

6 李傳志;;稅收征管激勵制度設(shè)計[J];經(jīng)濟問題;2009年10期

7 屈錫華,楊繼瑞,李曉濤;稅收征納博弈及其行為解析[J];經(jīng)濟學家;2003年03期

8 李云偉;;稅收管理博弈分析[J];遼寧稅務(wù)高等�？茖W校學報;2007年03期

9 芮鵬;;從博弈論的角度分析我國稅務(wù)籌劃的現(xiàn)狀[J];上海立信會計學院學報;2006年03期

10 李愛紅;;電子商務(wù)環(huán)境下稅收流失問題研究[J];商場現(xiàn)代化;2007年15期

相關(guān)博士學位論文 前1條

1 李傳志;稅收征管博弈與激勵機制研究[D];華僑大學;2009年

，

本文編號：2020419