数字经济下基于博弈论角度的网络直播行业纳税遵从研究分析

Research and Analysis on Tax Compliance of Network Broadcast Industry Based on Game Theory in Digital Economy

摘要: 近年来，网络直播经济作为新兴经济成为数字经济的重要组成部分，在蓬勃发展的同时也给国家税收征管带来许多困难。本文针对网络直播现有税收征管问题，基于博弈论视角，利用收益矩阵分析影响网络直播纳税人纳税遵从度的影响因素，并进一步剖析纳税人、税务机关达成纳什均衡的条件。最终针对现有税收征管问题，提出要加强依法纳税宣传教育、降低税务机关稽查成本、推进税收征管数字化建设、加大税收惩罚力度，为不断解决网络直播行业税收征管难题，保障国家税收来源提供政策支撑。

Abstract: In recent years, as an emerging economy, network broadcast economy has become an important part of the digital economy, which has brought many difficulties to the national tax collection and management while developing vigorously. Aiming at the existing tax collection and administration problems of network broadcast, based on the perspective of game theory, this paper uses income matrix to analyze the influencing factors of tax compliance of network broadcast taxpayers, and further analyzes the conditions for taxpayers and tax authorities to achieve Nash equilibrium. Finally, in view of the existing tax collection and administration problems, it is proposed to strengthen the publicity and education of tax payment according to law, reduce the inspection cost of tax authorities, promote the digital construction of tax collection and administration, and increase tax punishment, so as to provide policy support for continuously solving the tax collection and administration problems of the network broadcast industry and ensuring the source of national tax revenue.