摘要
由于税收博弈的存在 ,政府对什么征税、征多少税、如何征税 ,不仅仅取决于政府的选择 ,还取决于纳税人对此的反应和策略行为选择。制度是社会中不同利益主体之间进行博弈的基本规则 ,同时制度又是在博弈中产生的。税制变迁从本质上说是在税收博弈中对税制不断优化的结果 ,当在现行税制下自身的利益无法满足时 ,就出现了税制非均衡 ,税收博弈的各参与人就会提出对现行税制进行优化和改革的要求。
Because of the existance of game theory,the questions of what taxes the government should levy,how many taxes the government should levy,what method the government should take to levy not only depend on the government's choose,but also on the choose of the responses and tactics from the tax payers.Some systems are the basic rules among the different benefits of the society.Meanwhile they are produced from these systems.The change of tax system is the result of the tax advantages.But now the unbalanced tax system occurs under the present tax system.Therefore,the reform of the majorized tax system should be carried out.
出处
《税务与经济》
北大核心
2001年第1期27-29,共3页
Taxation and Economy
关键词
税制优化
税收博弈
税制均衡
majorization of tax system
tax game theory
balance of tax system
