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shui wu bu men zheng shui fu cong xing wei de bo zuo fen xi
Author(s): 
Pages: 55-57
Year: Issue:  10
Journal: he nan shui wu

Abstract: 本文在征税的公共利益委托人、税务官员和纳税人之间建立起三方博弈的模型,通过对比分析三方在各种战略空间组合下的预期收益水平,应用博弈论的基础理论,求出税务官员与纳税人发生腐败行为时利益各方的博弈均衡解,为制定控制税务领域腐败行为发生的相关制度和措施,提供了一些理论上的依据和支持。
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