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用博弈论研究环境税收制度优化问题,分析环境税中各个参与方的利益格局及其博弈过程,对于设计合理、高效的税收制度具有重要的现实意义。在环境税收制度涉及的相关利益主体中,中央政府、地方政府、纳税人、公众以及政府内部的税务部门、环保部门、财政部门之间的利益不尽相同。本文对以上主体可能出现的几种博弈情况做了分析,提出了优化环境税收制度的建议。
Studying the optimization of environmental taxation system by game theory and analyzing the interest pattern and game process of each participant in environmental tax have important practical significance for designing a reasonable and efficient taxation system. Among the stakeholders involved in the environmental taxation system, the interests of the central government, local governments, taxpayers, the public and the tax departments, environmental protection departments and financial departments within the government are different. This article analyzes the possible game situations of the above subjects, and puts forward suggestions on how to optimize the environment tax system.