Based On The Game Theory Of Harmonious Tax Publicans Relationship Research

Tax and publicans relationship is an intricate encompasses both parties, and publicans exist opposites, conflict and friction, there exist unity, relationship and cooperation, taxes and publicans relationship is tax undertaking various complicated relation network, an important aspect of business tax of harmony and the harmony between the publicans is global and local, between the whole and the parts relation, but also the tax work the most basic and the most essential of a kind of relation, in tax career various relationships in a core and dominant position. In our country's socialist harmonious society construction background, constructing the harmonious relationship between tax publicans is very important and far-reaching significance. How to construct a harmonious effective tax publicans relationship is we have before us an important topic.Foreign scholars study tax publicans relations, mainly from the Angle of tax compliance to research. Tax compliance theory researches based on the Angle of taxpayers, they study the essence of tax compliance is actually tax compliance. The domestic research on the research on the relationship between tax publicans is still in the stage of exploration, to levy subject and tax subject behavior research of tax administration and auditing research of publicans between both parties relationship interaction of research is less.This paper tries to both the view of the relationship between the publicans, combined with the basic tax situation, respectively from the publicans relationship taxpayers, the tax authorities, tax staffs multiple perspectives analysis of both sides in the thought idea on publicans disharmonious and specific actions the inharmonious factors. Paper introduced game theory to each related subject of the relationship between the cause analysis, the effect is analyzed, especially for the relationship between subjects and publicans tax gaming model, further analysis, draw the conclusion and suggestion. The thesis combines the author's working practice, by strengthening the consciousness of the rule of law,strengthen the scientific management consciousness, strengthening the consciousness of service and improvement of tax and publicans environment aspects of starting, and actively explore the harmonious relationship between tax publicans effective ways.