【摘要】 通过对税务部门与纳税人之间的单重与多重博弈分析 ,我国纳税诚信缺失的主要原因在于税务征管模式的落后。为此 ,构建我国纳税诚信体系 ,一方面要加大处罚力度 ,并使处罚到位 ;另一方面要提高税务人员素质 ,改进检查技术 ,最根本途径则是要建立管理服务型税务征管模式。更多还原

【Abstract】 Based on one-short game and repeated game analysis with tax department and taxpayer as players, the research shows that, in China, improper tax system is the main reason to cause the shortage of taxpayer’s reputation. The key to solve the reputation problem is to set up a new tax administration and tax collection system of service type. To intensify punishment to tax-dodgers, education to tax-collectors, and application of investigation technologies will also be help to set up the taxpayers reputation system.更多还原