Tax Evasion: Models with Self-Audit
文献类型：期刊论文
| 作者 | Xiao, Tingting1; Liu, Ke1 ; Lai, Kin Keung2,3
|
| 刊名 | JOURNAL OF SYSTEMS SCIENCE & COMPLEXITY
 |
| 出版日期 | 2008-12-01 |
| 卷号 | 21期号:4页码:487-518 |
| 关键词 | Existence and uniqueness of the solution self-audit static model tax evasion two-period model |
| ISSN号 | 1009-6124 |
| DOI | 10.1007/s11424-008-9131-9 |
| 英文摘要 | Different from traditional tax audit, supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper mainly studies a taxpayer's optimal policy of tax evasion under supervision with self-audit and its related properties, in order to deduce some effective suggestions and theoretical bases to restrain tax evasion. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors first formulate a static model with self-audit. This model is divided into two stages. At the first stage, taxpayers declare their taxes, then the tax authority chooses audit objects, based on a known probability, and announces the result; if the taxpayer is chosen, he will enter the second stage, during which he has a chance to pay the evaded tax and the corresponding late fees and then is audited by the tax authority. The authors show the existence and uniqueness of the optimal amount of tax evasion at the first stage and the optimal proportion to self-expose at the second stage. The authors also discuss the related properties of the interior solution, and do elasticity analyses on some parameters. Besides, the authors extend the static model into the corresponding two-period model, and study the existence and uniqueness of the solution of the extended model. Finally, under the assumption that tax evasion can only be discovered with a certain probability when the audit is executed, the authors formulate another static model with self-audit and investigate its properties. |
| 资助项目 | National Natural Science Foundation of China[60674082] ; National Natural Science Foundation of China[70221001] ; National Natural Science Foundation of China[70731003] |
| WOS研究方向 | Mathematics |
| 语种 | 英语 |
| WOS记录号 | WOS:000260878200002 |
| 出版者 | SPRINGER |
| 源URL | [http://ir.amss.ac.cn/handle/2S8OKBNM/5990]  |
| 专题 | 应用数学研究所 |
| 通讯作者 | Xiao, Tingting |
| 作者单位 | 1.Chinese Acad Sci, Acad Math & Syst Sci, Inst Appl Math, Beijing 100190, Peoples R China 2.City Univ Hong Kong, Dept Management Sci, Kowloon, Hong Kong, Peoples R China 3.Hunan Univ, Coll Business Management, Changsha 410082, Hunan, Peoples R China |
| 推荐引用方式 GB/T 7714 | Xiao, Tingting,Liu, Ke,Lai, Kin Keung. Tax Evasion: Models with Self-Audit[J]. JOURNAL OF SYSTEMS SCIENCE & COMPLEXITY,2008,21(4):487-518. |
| APA | Xiao, Tingting,Liu, Ke,&Lai, Kin Keung.(2008).Tax Evasion: Models with Self-Audit.JOURNAL OF SYSTEMS SCIENCE & COMPLEXITY,21(4),487-518. |
| MLA | Xiao, Tingting,et al."Tax Evasion: Models with Self-Audit".JOURNAL OF SYSTEMS SCIENCE & COMPLEXITY 21.4(2008):487-518. |
入库方式： OAI收割
来源：数学与系统科学研究院
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