Study On The Activation Mechanism Of Tax Based On Principal And Agent

Tax evasion problem is the focal point that our country government and the general public show solicitude for , the difficult problem being also that in the world are other what the country faces not only. How effectively prevention and cure dodges a tax is to lay bare a important problem before us. That the starting point theory studying the tax evasion problem on being an A-S model and anticipating that the income maximizes the model , here basis studies the abroad scholar studying with demonstration all is conspicuous. How perfect tax structure main qualitative analysis waiting for problem in goes to the in the homeland academic circles research to our country tax evasion problem , stops being able to not discuss deep-seated cause dodging a tax effectively therefore but to collecting research but comparison accepting interactive both sides behavior relation and quantitative analysis.Means such as the main body of a book being commented on by using game with Information Economics analysis method, adopt comparison research, reasoning demonstration , logic analysis, be tied in wedlock each other with quantitative analysis and qualitative analysis, the model has done a little improvement to self-owned tax evasion , has studied the cause of formation dodging a tax thereby especially thoroughly on tradition theory model basis. Have given a tax revenue out the frame stimulating and restraining analytical basic of mechanism; Have analyzed a handkerchief being tired out asking optimum risk to share a contract; The excitation and restraint mechanism being risk neuter person with restraint mechanism theory and agent have carried out analysis on lower excitation of information asymmetry condition. Secondly, have studied by the fact that person , the taxpayer have stimulated mechanism and the tax collection "conspiracy" between person and the taxpayer has looked for being in progress renting behavior with "abusing authority " to tax collection , have analyzed our country the optimum fine countermeasures evading taxes in looking for the cause renting behavior, applying game to have commented on and to have discussed a tax revenue optimize method most further such as "conspiring" and "abusing authority". The symbol handling a tax revenue final, face to face correct accepts game relation having submitted several suggestion and countermeasure.