基于博弈论视角的税收筹划分析

税收筹划作为一种节税行为应当符合政府的立法意图。但在现实条件下,由于政府征税与纳税人追求最大利益是相违背的,双方就形成了一种博弈关系。政府在实际征管中要考虑政府的政策选择和纳税人对此的反应和行为选择;纳税人在实行筹划行为时会权衡自己所能得到利益和可能受到的惩罚,双方博弈的后果最终会达到一种均衡,使得征纳双方都能接受。

Analysis on Tax Planning Based on Game Theory

Tax planning is a tax saving behavior which should accord with the legislation of Government.However in the realistic conditions,because Government taxes and tax payers pursue thel argest interest,there formed a game relation between the two parties.Government considers its own policy and the payers’response while taxing and the payers weigh their obtainable interests and punishment.A balance between the two parties will be realized at last.