机构地区: 哈尔滨商业大学
出 处: 《哈尔滨商业大学学报(社会科学版)》 2004年第6期3-4,11,共3页
摘 要: 本文从博弈论的角度,在理论上分析和论证了纳税人隐瞒收入存在"最优隐瞒收入比例",尽管税务机关按"最优概率"进行检查,但还是有一定比例的纳税人向往冒险,从而得出诚信纳税存在自身缺陷的结论。 This text in terms of game theory, analyses and prove taxpayer conceals income deposits in 'optimum to conceal the probabilty of incomes',though the tax authority checks according to 'optimum probability',the taxpayer with certain proportion still yearns for taking risks, thus the writer draws the conclusion that there are defects of paying taxes sincerely.