This paper applies Markov chain method and analyzes a fine problem when taxpayer evade tax payment in the tax supervision. It provides a quantitative basis for similar management decision problems.

 
  • 摘要本文利用馬爾柯夫鏈分析方法,對稅收監管工作中納稅人因偷逃稅款而受到罰款懲處時(shí)罰款數額的確定問(wèn)題進(jìn)行了統計分析,它為實(shí)際管理工作中遇到的類(lèi)似決策問(wèn)題提供了科學(xué)的數量基礎。
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