不对称市场二元垄断中的国际数字服务税博弈模型分析

Q3 Computer Science
Yixin Sun, Wenqi Liu, Meng Li
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引用次数: 0

摘要

在数字经济迅速发展的背景下,跨国公司越来越多地利用市场上的信息不对称,采用隐蔽而多样的避税方法。这给税收征管带来了巨大挑战。数字服务税的提出旨在使国际税收体系适应经济的数字化,确保公平合理地纳税。为了应对这些挑战,本文假设了一个非对称的国际数字经济市场和一个以双头垄断为特征的国内市场。它建立了一个非对称市场双头垄断博弈,利用逻辑函数计算了各国市场的数字收益,确定了数据服务税博弈的纳什均衡,并分析了数字经济强国和弱国数字服务税率之间的关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A Game Model Analysis of the International Digital Service Tax in an Asymmetric Market Duopoly
Against the backdrop of the rapidly expanding digital economy, multinational corporations are increasingly exploiting information asymmetry in the market to employ covert and diverse methods of tax avoidance. This poses a significant challenge to tax collection and administration. The proposal of a digital service tax aims to adapt the international tax system to the digitalization of the economy, ensuring fair and reasonable tax payments. To address these challenges, this article assumes an asymmetric international digital economy market and a domestic market characterized by duopoly. It establishes an asymmetric market duopoly game, calculates the digital gains of each country's market using the logistic function, determines the Nash equilibrium of the data service tax game, and analyzes the relationship between the digital service tax rates of strong and weak countries in the digital economy.
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来源期刊
International Journal of Fuzzy System Applications
International Journal of Fuzzy System Applications Computer Science-Computer Science (all)
CiteScore
2.40
自引率
0.00%
发文量
65
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