博弈论在税收征管中的运用

运用博弈论分析完全信息下税务机关与纳税人、征税人与检查人之间的最优战略选择问题。通过建立模型得出均衡解，并分析影响均衡解的因素及这些因素变动对博弈双方行为选择的影响。最后，结合模型提出优化税收管理的三点建议：重点突出，提高检查效率；降低检查成本，提高检查人员的专业水平；依法办事，加大对违法人员的惩罚力度。

Application of the Game Theory in Taxation Levy and Management

The paper employed Game Theory to analyse the optimum strategic choice between the tax department and taxpayer,the tax collector and inspector.In the article,by establishing the models,we solved the equilibrium solution,and explored the factors that affected equilibrium solution and the influence for the action choosing of players when the factors changed.At last,combined with the models,we gave some suggestions about taxation management.