基于消费者监督的弱税市场税收监管

发布时间：2018-01-21 01:51

本文关键词： 弱税市场偷逃税款消费者监督效用均等化 Hotelling模型　出处：《系统工程理论与实践》2015年04期 　论文类型：期刊论文

【摘要】：文章研究了消费者索要票据监督市场交易,税务部门给予监督者奖励,对解决弱税市场漏征漏管问题的效应.通过构建包含税收的线性经济模型,论证了消费者积极参与市场监督的必然性,对比了实施监督前后的市场和福利变化.研究发现:如果消费者索要票据的负效用很小,最优税率将有所降低,市场中提供的公共物品增多,经济体整体福利水平上升;同时,消费者监督政策还可以提高税务部门行政效率,实现不同市场消费者效用均等化;由于消费者监督效用损失影响最优参数,因此税务部门应针对行业索票难易性制定不同的征税策略.
[Abstract]:This paper studies the effect of consumer demand bill supervision market transaction and tax department giving supervisor reward to solve the problem of missing management in weak tax market. By constructing a linear economic model including tax revenue. This paper demonstrates the inevitability of active participation of consumers in market supervision, and compares the changes of market and welfare before and after supervision. The study finds that if the negative utility of bills demanded by consumers is very small, the optimal tax rate will be reduced. The supply of public goods in the market increased, and the overall welfare level of the economy rose; At the same time, the consumer supervision policy can also improve the administrative efficiency of tax departments and realize the equalization of consumer utility in different markets. Since the loss of consumer supervision utility affects the optimal parameters, the tax authorities should formulate different tax strategies for the difficulty of obtaining tickets in the industry.
【作者单位】：重庆大学经济与工商管理学院;
【基金】：国家发改委西部司重点调研课题(XBS13-A01) 中央高校基本科研项目(CDJXS12021103,CDJXS12021105)
【分类号】：F812.42;F224
【正文快照】： o引言在经济转型期,由于获取信息困难、税收制度不完善等原因,经济体中存在一些税收征管的真空行业.即便能够收缴一定税款,但是往往与经济和行业增长状况有很大偏差.这类行业市场可以称之为“弱税市场”(hard-to-tax markets,HTT markets).弱税市场还没有明确的定义,其含义接

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