Countermeasure Research And Game Analysis Of Tax Evasion And Anti-tax Evasion

Tax evasion is not only a key economic issue of our government and society but also a difficult problem for all the other nations in the world. How to prevent tax evasion efficiently is a big task for us to conquer.The international researches on tax evasion are mainly deep into theoretical research and demonstration analysis of tax evasion applying the A-S model and maximum expected income model. While researches in our country are mostly focused on the qualitative analysis, such as how to improve the revenue system, rather than the quantitative analysis and interactive relationship between the taxpayers and tax authorities, leading to the difficulty of understanding the essential cause of tax evasion.In this paper, we combine quantitative analysis with qualitative analysis and apply some effective functions based on non-economical factors, including psychological cost, social reputation and the interaction between tax payers, which are influencing payers' behaviors of tax evasion, to improve the traditional models in order to seek the cause of tax evasion. The results are consistent with the cases study and firstly demonstrate theoretically that increase of tax rate could stimulate tax evasion. Besides, this model gives a reasonable explanation for the essences of the born-honest taxpayers and solves the conflict between traditional theoretical model and demonstration analysis.Secondly, we extend our analysis into the interaction between tax payers and tax authorities, make a detailed analysis on non-cooperated game theory of tax revenue, considering several aspects, such as the aim of game research, type of game model and analysis of the model. Results reveal the combination of optimal strategy under the conditions of the rational taxation and taxpaying.Finally, we use the game theory and the optimum method to discuss the optimum audit and the penalty project. We figure out a feasible project to prevent tax evasion in point of view from methodology and provide an important theoretics to the tax authorities when they set up a proper and scientific project of tax evasion audit and penalty.