نویسندگان
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In this paper we are going to investigate the collusion between tax payers and tax auditor (inspector) in order to take evasive action in taxpaying, in a simple game theatrical model. In this model from the government (or tax administration) view point, there are kinds of tow auditors: honest and dishonest and There is the probability that the taxpayer may collude with dishonest auditors, and repeat the tax low. Therefore, in this model there are three players: taxpayers, auditors, and the Government. The aim of the government in this game is to select a strategy that maximizes tax incomes and minimizes tax evasion (net income). We found a condition in which the net income maximized the collusion parameter.
کلیدواژهها [English]
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