Research on the Behavioral Game of Tax Collection and Management Subject Under the Tax Agency Mode

DOI

10.2991/ceed-18.2018.61How to use a DOI?

Keywords

Taxpayer; Tax Agency; Tax Supervision Department; Game Theory

Abstract

Taxation is the main source of China's fiscal revenue. The main body of tax collection and management is the executor of the entire tax collection and management activities. It is of great significance to study the behavior patterns between tax collection and management entities. This paper analyzing the behavior mode of tax administration subject by constructing the game model of taxpayer with tax agency and the game model of tax agency with taxation supervision department, the main factors affecting the behavior of tax collection and management are obtained from the deduction of the game model, which provides a policy basis for better tax collection and management.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Peng Min-jiao
AU  - Fang Zhu
AU  - Wang Min
PY  - 2018/12
DA  - 2018/12
TI  - Research on the Behavioral Game of Tax Collection and Management Subject Under the Tax Agency Mode
BT  - Proceedings of the 1st International Conference on Contemporary Education and Economic Development (CEED 2018)
PB  - Atlantis Press
SP  - 304
EP  - 310
SN  - 2352-5398
UR  - https://doi.org/10.2991/ceed-18.2018.61
DO  - 10.2991/ceed-18.2018.61
ID  - Min-jiao2018/12
ER  -