摘要
偷逃个人所得税问题与税务机关的稽查概率、稽查成本、处罚标准、税率及纳税人内疚成本等因素相关。税务机关提高稽查概率,提高处罚标准,加强纳税宣传是防止和减少偷逃税行为的有效措施。
The problem of tax evading is conspicuous. The tax evading is connected with the tax investigation probability, tax investigation cost, punish standard, tax rate and the compunction cost of the taxpayer. The tax bureau increasing the tax investigation probability and the punish standard, strengthening the tax annoucement can prevent or decrease the tax evading behaviors.
出处
《经济与管理》
2008年第9期26-29,共4页
Economy and Management
关键词
博弈论
个人所得税
偷逃税
game theory
personal income tax
tax evading
