Tax Evasion: Models with Self-Audit

doi:10.1007/s11424-008-9131-9

CSpace > 应用数学研究所

	Tax Evasion: Models with Self-Audit
	Xiao, Tingting 1; Liu, Ke1 ; Lai, Kin Keung 2,3
	2008-12-01
发表期刊	JOURNAL OF SYSTEMS SCIENCE & COMPLEXITY
ISSN	1009-6124
卷号	21 期号:4 页码:487-518
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.
关键词	Existence and uniqueness of the solution self-audit static model tax evasion two-period model
DOI	10.1007/s11424-008-9131-9
语种	英语
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
WOS类目	Mathematics, Interdisciplinary Applications
WOS记录号	WOS:000260878200002
出版者	SPRINGER
引用统计
文献类型	期刊论文
条目标识符	http://ir.amss.ac.cn/handle/2S8OKBNM/5991
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.