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考虑到经典博弈模型要求参与者具有完全理性,与现实有较大的差距,而进化博弈模拟生物进化过程,降低了参与者理性程度,更贴近现实。本文将逃税额、罚款比率、逃税成本和稽查成本等各种可能的变量同时纳入征纳双方战略选择的动态分析过程,进而分析各种变量与征税人稽查可能性、纳税人逃税可能性之间的关系,对税务机关提高稽查效率、降低稽查成本具有参考意义。
Considering that the classical game model requires that the participants have a complete rationality and a big gap from the reality, evolutionary games simulate the process of biological evolution, which reduces participants’ rationality and is more realistic. In this paper, various possible variables such as the amount of tax evasion, penalty, tax evasion costs and audit costs are also included in the dynamic analysis of the strategic choices of both sides, and then analysis of the possibility of taxpayers ’auditing and taxpayers’ tax evasion The relationship between the tax authorities to improve the efficiency of inspection, reduce the cost of inspection has reference value.