The Analysis of Tax Planning in the Enterprises Based on Game Theory

被引:0
作者
Lin, Li-Ping [1 ]
Hao, Shi-Lei [1 ]
机构
[1] Guangxi Univ Sci & Technol, Sch Management, Liuzhou 545000, Guangxi, Peoples R China
来源
2015 2ND INTERNATIONAL CONFERENCE ON E-COMMERCE AND CONTEMPORARY ECONOMIC DEVELOPMENT (ECED 2015) | 2015年
关键词
Tax planning; Game theory; Asymmetric information;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
With the rapid development of the market economy and tax in China, internal financial management in the micro economy will pay more and more attention to the tax management. In order to keep sustainable development in the long run, the enterprises will strengthen management on each aspect as well as it will be one important direction which should be pursued in the future. On one hand, the enterprises will strengthen the management cost, on the other hand, the enterprises value tax planning in the view of technology. Tax planning as a financial management has been popular in the world, so in this paper the general theory of tax planning should be taken as the breakthrough point, behaviors of tax planning are analyzed under the condition of asymmetric information, using the game theory method and technology research, to study the problems existing in the tax planning, so as to find theoretical support, and put forward corresponding countermeasures.
引用
收藏
页码:399 / 402
页数:4
相关论文
共 9 条
  • [1] Duan Q. W., 2011, IND TECHNOLOGY FORUM, V15, P34
  • [2] Feng M., 2012, GAME STUDY BEHAV TAX
  • [3] Grossman S., 2006, BELL J ECON, P62
  • [4] Holderness C, 2014, J FINANC ECON, P317
  • [5] Shi L. W., 2012, PUBLIC EC, P144
  • [6] Yang A. W., 2013, STAT DECISION, P105
  • [7] Yu L., 2013, TAXATION RES TAX PLA, V02, P58
  • [8] Zhu G., 2007, TAX PLANNING CO CHIN, P28
  • [9] Zhu H. G., 2014, RES TAX BURDEN FINAN, P103