论文部分内容阅读
考虑到A-S模型和Sirnivasan逃税模型常常会高估逃税率这一问题,本文结合我国逃税处罚制度和风险理论,建立了风险效用最大化模型,并运用该模型分析了查获概率、纳税人风险厌恶系数、刑罚严厉度等因素对纳税人逃税行为的影响。根据模型结论,本文认为加大刑事处罚力度、提高罚款率的刚性、合理化政策组合等措施是防治逃税的关键。
Considering that the AS model and the Sirnivasan tax evasion model often overestimate the issue of tax evasion rates, this paper establishes a maximization model of risk utility based on China’s tax evasion system and risk theory, and uses the model to analyze the probability of seizure, taxpayer risk aversion coefficient , Severe penalties and other factors on taxpayers tax evasion behavior. According to the conclusion of the model, this paper believes that measures to increase criminal penalties, increase the rigidity of the penalty rate and rationalize the policy mix are the key points to prevent and control tax evasion.