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ji yu wan quan xin xi jing tai bo zuo mo xing xia de shui wu dai li xing wei fen xi
Author(s): 
Pages: 83-86
Year: Issue:  3
Journal: Taxation Research Journal

Keyword:  完全信息静态博弈税务代理税务监管;
Abstract: 鉴于博弈论在经济管理领域有着成熟而广泛的运用,本文在分析纳税人、税务代理中介、监管机构三方行为的基础上,构建完全信息静态博弈模型,对纳税人与代理中介以及代理中介与监管机构分别进行模型分析,从模型演绎分析影响税务代理行业发展的关键因素,为完善税务代理行业制度和促进税务代理行业健康有序发展的政策制定提供决策依据。
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