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A Repeated Game Analysis on Tax Collection and Administration Under Asymmetric Information
Author(s): 
Pages: 123-126
Year: Issue:  3
Journal: JOURNAL OF GANSU SCIENCES

Keyword:  信息不对称税收征管多重博弈;
Abstract: 在税收征管过程中,税务机关和应税企业之间存在信息不对称现象,这种现象为应税企业偷漏税行为的发生提供了可能性.根据这种信息不对称现象,在考虑税务机关稽查成功的概率及应税企业偷漏税行为所带来的诚信损失这两个变量的基础上,进行税收征管的多重博弈分析.分析结果表明,税收征管博弈混合战略纳什均衡与不仅与税务稽查成本、罚款倍数、应税企业的偷漏税金额有关,而且与税务机关能否稽查出偷漏税的概率、应税企业偷漏税行为带来的诚信损失有关.
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