博弈论摘要练习.docVIP

本科毕业论文 题目： 博弈论在个人所得税中的应用 学 院: 理学院 专 业: 信息与计算科学 学 号: 200307101028 学生姓名: 黄 德 承 指导教师: 吕绪华 徐树立 日 期: 2007年6月4日  摘 要 税收是一个国家财政收入的主要来源，也是国家调控经济的重要杠杆。个人所得税是对个人(自然人)取得的各项所得征收的一种所得税。国家通过征收个人所得税可以筹集财政收入，还可以对收入分配状况进行调节。由于我国在过去的几年内经济突飞猛进，个人所得税在调节收入分配方面已经有些不适用，因此本文对个人所得税征收问题进行博弈分析，寻找税收机关的最优征税策略。 本文在介绍个人所得税的有关概念的基础上，首先对现实税务征收过程的现状进行分析，精炼出在个人所得税征收过程中的各参与方在整个征税和纳税过程中进行博弈的三方博弈模型，分析其所采取的博弈策略以及他们的得益，得到税务机关和纳税人的最优策略。进而应用重复博弈模型以及税务机关和纳税人的简化双人博弈模型对其最优策略进行分析，得出相应结论。在此基础上，针对如何解决税务机关征税过程中的一些漏洞问题，提出了一些好的建议,为在税务征收过程中占主导地位的税务机关提供了一些策略，使得纳税人能够自觉地足额地上缴税款，以保证国家机器能够正常运转。 关键词：个人所得税；稽查成功率；精炼贝叶斯均衡 Abstract The tax revenue is one of the most important source of a contry’s finance, and also one of the important levels for adjusting a contry’s economy. Personal income tax is one kind of income tax to all items of personal income.Through levying personal income tax, the contry can collect fiance revenue, and also can adjust the assignment being. In the past few years our country’s economy took a rush increament, personal income tax proved somewhat notsuitable in adjusting assignment aspect, so this paper takes game analyse on personal income tax in order to find the opitmal strategy of tax department. On the base of introduction to relatively conception of personal income tax, This aticle first analyses the being process ,refines the three-aspects model in which every participant of the process of levying personal tax goes in the whole levying and paying process, analyses the strategy they adapted and the interest they get, and consequently get the optimal strategy of the tax department and tax payers. Moreover, through repeating game model and tax department and tax payers’ double simplifying model, on the optimum strategy of which we take analysis and get corresponding result. On the base of it, for how to solve the omission ploblems in the tax department’s working process, we give some fine suggestion, which offer so