摘要
本文利用非对称信息条件下的委托———代理理论对我国的税收管理进行系统的研究,建立了税收机关与纳税人之间的博弈模型,并对我国个人征税效率低下的原因作出详细分析,同时给出了几点建设性建议。
On the basis of principalagent theory in asymmetric information,in the paper our tax management is systematically researched,and the game model between tax department and taxpayer is showed.In addition,the paper gives some reasons for the low individual taxation.Finally,some proposals are given.
出处
《运筹与管理》
CSCD
2003年第3期23-26,共4页
Operations Research and Management Science
