The Research Of Tax Levy Game Relationship Conflict And Countermeasures

The process of tax levy, in fact, is a kind of redistribution of various economic benefits. In the tax collection activities, due to both the tax leviers and the tax payers pursue their own utility maximization, there is a game. Taxpayers pay taxes as little as possible in order to reduce the economic cost, while tax payers hope to levy more taxes to ensure revenue. With the Economic Development, the game relationship between the two sides becomes more intense. Taking A city as an example, the tax levy game relationship was studied, and the corresponding countermeasures were also given.The thesis is divided into six parts, the first two parts mainly the introduction and the related theoretical basis, is an integral part of this article and also the basis for the following chapters. The third part is the analysis of the actual tax levy situation of A city, in which questions were raised by this article; Chapter IV, the major part of this article, focuses on the study of game relationship between tax leviers and tax payers through building a game model and analyzing a few factors which affect the game relationship. In the fifth part, in order to establish a kind of harmonious tax levy game relationship, four countermeasures are needed in the following four aspects:a fair and reasonable tax regime should be in place, the establishment of an efficient tax collection mode is essential, to build a sense of brand new view of aiming to establish harmonious relationship between tax leviers and tax payers, to perfect social credit system; The last part is the conclusion and the outlook.This study is based on the research results of other scholars. To take the actual situation of A city as an example to study is a major feature of this paper. In addition, this paper researches by using empirical research method and building game relationship model, which is one of the highlights of this article.