作　　者： ;

机构地区： 暨南大学经济学院

出　　处： 《暨南学报（哲学社会科学版）》 2000年第5期120-125,共6页

摘　　要： 改革开放以来 ,我国企业的偷税现象呈现出不断上升的趋势 ,严重影响了我国经济的正常发展。为了有效地打击企业偷税行为 ,应加强对企业纳税行为的研究。本文试图通过建立税收征纳博弈模型 ,分析税收征管环境对企业偷税行为的影响 。 There is an upward trend in tax evasion in Chinese enterprises since the reform-open policy has been performed. This phenonmenon presents an obstacle to normal growth of economy in the country. Enhancing study of the behaviour of tax evasion will be helpful to strike the unhealthy tendency.Author of the thesis intends to analyse the influence of taxation control environment on the behaviour of tax evasion by establishing a model of games of taxes collections and payments.The detailed measures for restraining the trend of tax evasion in Chinese enterprises are also discussed in the thesis.

关 键 词： 偷税行为 税收征管 企业 纳税行为 税收征纳博弈

领　　域： [经济管理]