Acta Metallurgica Sinica(English letters) ›› 2012, Vol. 14 ›› Issue (3): 86-92.

• 经济与哲学 • 上一篇    下一篇

基于博弈模型的诚信纳税激励机制设计

  

  1. (福州大学 管理学院, 福建 福州 350108)
  • 收稿日期:2012-02-13 出版日期:2012-06-30

Incentive Mechanism Design for Honest Taxpaying Based on Game Model

  1. (School of Management, Fuzhou University, Fuzhou 350108, China)
  • Received:2012-02-13 Online:2012-06-30

摘要:

完善的诚信纳税激励机制要求正激励手段与负激励手段并用。我国长期以来过分强调使用检查和罚款等负激励手段,这不利于和谐社会的构建。只有实施奖惩并用、双管齐下的政策,才能从根本上促进纳税人诚信纳税。为此,本文在正、负双激励机制博弈模型中引入物质奖励和精神奖励,并用博弈论的方法证明正激励手段尤其是精神奖励可以起到激励纳税人诚信纳税的效果。因此,我国应落实正激励措施,构建和完善相应的奖励制度。

关键词: 正激励手段, 精神奖励, 诚信纳税, 博弈论, 税务管理机制

Abstract:

Perfect incentive mechanism for honest taxpaying requires using both positive incentives and negative incentives China only focuses on negative incentives such as inspection and imposition of fine for a long time, which goes against the construction of a harmonious society Only when we use both positive incentives and negative incentives, can honest taxpaying be promoted This paper introduces material reward and moral reward on the game model and using the game theory to prove that the positive incentives, especially the moral reward, play an important role in promoting honest taxpaying Therefore, China should carry out positive incentives, building and perfecting the corresponding system of reward

Key words: positive incentives, moral encouragement, honest taxpaying, game theory, tax management mechanism

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