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税收文化是在纳税、征税和用税过程中所形成的税收法律、税收修养和税收精神的总和,通过税收独特的经济行为来体现。通过构建演化博弈模型,分析税收文化中纳税人和征税人的策略选择。在信息不对称的情况下,纳税人在税收市场的演化博弈过程中,不断修正和改进自己的行为,模仿成功的策略;税收机关也在反复的尝试中选择合理的策略,从而在长期过程中实现税收文化的再造。
Tax culture is the sum of tax law, tax practice and tax revenue formed in the course of tax payment, tax collection and tax collection, which is reflected in the unique tax economic behavior. By constructing an evolutionary game model, this paper analyzes the tactics of taxpayers and taxpayers in tax culture. In the case of asymmetric information, taxpayers constantly revise and improve their behavior in the evolutionary process of the tax market to imitate successful strategies. Tax authorities also choose reasonable strategies in repeated attempts so that in the long run Realize the reconstruction of tax culture.