电子商务环境下税收征管的博弈分析

经济全球化和信息网络化影响着所有国家的经济和社会变革,电子商务和电子贸易使传统税制面临一系列的难题,并对各国税收制度产生越来越重要的影响;针对电子贸易出现的新税收难题不采取相应措施,必将威胁现有的税收体系,进而对国家财政收入和宏观经济政策产生负面的影响;该文从博弈论的角度出发,在政府与企业围绕税收形成的委托代理模型框架内,提出由政府对企业进行激励,以解决这一难题。

Study of the principal and agent model on the basis of tax revenue in the electronic commerce environment

Electronic commerce and electronic trade bring traditional tax policy a series of problems and have more and more important influence on the taxation systems of all countries.If no corresponding measures are adopted,current taxation systems will be threatened and the national finance revenue and macroeconomic policy will also be badly influenced.In this paper,the principle and agent model which is formed by the government and the enterprise on the basis of tax revenue is analyzed with the game theory,and it is suggested that the government give the enterprise certain incentive so as to solve the taxation problem in the electronic commerce environment.