摘要
税收流失不仅导致国家财政收入的减少,而且扭曲了市场经济体制下政府与市场经济主体之间的分配关系。文章用博弈论对税收流失的成因从理论上加以分析,并结合我国国情,借鉴国际经验,提出一系列综合治理税收流失的对策建议。
Tax revenue loss not only leads to the reduction of national fiscal revenue, but also does harm to the allocation relations between the government and the agents of the market economy. This article theoretically analyzes the causes of tax loss using the game theory. And by considering the situation in China, this paper puts forward a series of measures for controlling tax revenue loss.
出处
《江南大学学报（人文社会科学版）》
2004年第6期52-56,71,共6页
Journal of Jiangnan University：Humanities & Social Sciences Edition
关键词
税收流失
非合作博弈
委托代理
激励约束机制
诚信税收
tax revenue loss
none-cooperative game
principal-agent problem
incentive and constraint system
creditable taxation
