Research on Management of Tax Collection Based on Game Equilibrium Model

摘要

This paper, using the related principles of Game Theory and Expected Utility Theory, combined with the cases, establishes the dynamic game equilibrium model for tax collection and payment and identifies the degree of influence from the factors in the cases on the game equilibrium. It is shown by the identification analysis that the behavior of tax evasion of the taxpayers in this district is related to case-handling efficiency, statutory penalty times and inspection cost of the tax authorities as well as the plan of the taxpayers for tax evasion; the tax authorities can improve their case-handling efficiency, reduce the inspection cost and carry out the anti-tax-evasion strategy, which will be of reference for the tax authorities to stress the management of tax collection, work out the tax collection and payment strategy advantageous for the long-term healthy development of the taxation and improve the efficiency of tax collection and payment.