A Study Of Tax Compliance From The Perspective Of Game Theory

Taxation,as an important lifeline of the national economy,accounts for a large proportion of the national financial revenue and plays a vital role in the long-term stability and stable development of the country.Tax collection is determined not only by the tax laws formulated by the state and the tax authorities that assume the tax functions,but also by the factors such as whether the taxpayers act in accordance with the tax laws,whether they obey the management of the tax authorities and whether they cooperate with the services of the tax authorities,that is,tax compliance.In the management service of tax authorities and taxpayer's taxation behavior,there are contradictions and conflicts between the two sides and a game is launched.In the process of the game,the behavior chosen by both sides,especially the taxpayer,around their respective interests is displayed.This paper briefly introduces the relevant theories of tax compliance and game theory,and understands the current domestic and foreign relevant theoretical research.According to the situation of tax collection in my locality,the author briefly analyses several main factors affecting tax compliance,then draws payment matrix according to the principle of each factor playing a role,and analyses the choice of taxpayer's tax-related behavior,so as to find out the relevant laws and put forward relevant suggestions.This paper argues that tax authorities and taxpayers often play games around tax rates,illegal costs,inspection,sense of fairness and psychological expectations.In order to improve taxpayers' tax compliance through game theory,for local tax authorities(city-level and below,such as Lincang is city-level),due to the restriction of their rights,they can not adjust the tax rate and other factors.The main duty is to implement the policies strictly in accordance with the provisions of the state and provincial tax authorities and carry out tax collection and management,measures are limited.Therefore,local tax authorities should implement the tax policy timely and accurately,master the taxpayer's tax-related information comprehensively and providehigh-quality tax service as the key point.Through strengthening the monitoring of taxpayer's business situation and tax-related information,accurately applying tax rate,creating higher illegal costs according to law,carrying out strict tax inspection,creating a good sense of fairness,providing favorable psychological expectations,integrating national culture and law to carry out tax propaganda,enhancing taxpayer's respect for tax law by strict law enforcement,and thus playing a game with taxpayers.Thus,through the positive guidance of taxpayers' beneficial income and the reverse promotion of adverse losses in the process of Taxation and management,taxpayers are encouraged to comply with the tax law and improve tax compliance.In this paper,several cases are used for analysis to prove the correctness of the research conclusions,and to provide reference for tax law enforcers in the actual collection and management work,to help them use the relevant research conclusions.