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