Game Theory Perspective Tax Levied For The Relationship

The state's tax collection and management process, in fact, is the embodiment of the taxation power and the tax revenue growth process, is the state of social each economic organizations and individual interest of a specific distribution adjustment. In the process of tax and publicans, because tax publicans the interests of both parties and value goal orientation is endless and same, taxpayer no longer passively, but to fulfill its obligations to pay taxes in the existing within the scope provided less as far as possible to pay taxes and maximize the enjoy the public service. Often the existence of information asymmetry problem. Along with our country socialist market economy development, in the interests of both sides and publicans contradiction between more prominences to the game in the relationship between appeared became apparent.At present, because tax in the relationship between publicans non-cooperative game theory behavior of existence, aggravated our country's tax evasion, and at the same time the high produce tax cost and unreasonable publicans tax levels may have exacerbated the publicans the relationship between tax non-cooperative game theory. Taxes are the subject of publican publican's relationship with taxpayer, as social economic activities in the economic entity, they were as different roles "rational economic man", always try to pursue its maximum interests. In some cases, income tax as a taxpayer, rational economic cost the taxpayers always through various methods to achieve payable tax amount to minimize, and after tax revenue maximization, therefore, the taxpayer will hope as little pay tax. But, due to the taxpayer in the pursuit of tax minimization and tax income maximization, in the process of social economic activities by many factors, so it will not in violation of the law to find the best solutions within the scope and strategy.In this paper the method of game theory, and through the publicans game behavior of the tax, comparison information completely under the condition of static game model, in the game model of the added incentive factors, the information not completely symmetrical cases dynamic game theory, combined with the current situation of our country's current tax research, affected the publicans and publicans the relationship between tax variables, and find out the existing problems of the analysis of the reason, analysis the relations of publicans, theoretically looking for the best game equilibrium and publicans the combination and the best the countermeasure analysis, trying to build a suitable for China's national conditions benign relationship model, for tax publicans tax management provide decision support, so as to improve the efficiency of the fair tax and tax purpose, at the same time, also for the relevant government departments, research institutions to provide the reference.