Duty-Free_Quota_Abuse_Smuggling Multi-Agent Risk Avoidance - Survey Data and Simulation Code

This dataset provides comprehensive empirical data and computational experimental support for the research project "Decision Evolution and Governance Optimization in Duty-Free Quota Abuse Smuggling: A Multi-Agent Risk Avoidance Perspective." The dataset consists of two components: Survey DataConstructed based on publicly available criminal judgment documents from the China Judgments Online database. As of September 30, 2024, an initial search was conducted using the keywords "Duty-Free Quota Abuse Smuggling" and "Criminal Case Reason," yielding a total of 50 relevant criminal judgment documents. To ensure the representativeness and relevance of the dataset, further filtering was performed with the criterion "tax evasion amount exceeding 100,000 CNY," ultimately resulting in a final dataset consisting of 19 valid criminal judgment documents. These documents provide an empirical basis for analyzing the practical characteristics and governance challenges of Duty-Free Quota Abuse Smuggling cases. Simulation CodeProvides MATLAB code for computational experiments based on differential game theory to simulate and compare the multi-party dynamic game process within the Duty-Free Quota Abuse Smuggling chain system under three different decision-making phases (Decentralized Profit-Seeking Decision-Making Phase, Local Alliance Decision-Making Phase, and Coordinated Profit-Seeking Phase), involving the Goods Owner (Z), Ringleader (H), and Front Person (P). The code calculates the comparative process of game equilibrium outcomes and the sensitivity of key parameters. This simulation experiment aims to computationally identify the decision-making pathways of the Duty-Free Quota Abuse Smuggling chain, reveal governance entry points for precise crackdowns, and provide numerical validation and visualization support for theoretical conclusions. By integrating real judicial case data with standardized theoretical modeling and simulation, this dataset offers a complete and reproducible research foundation for understanding the operational mechanisms of Duty-Free Quota Abuse Smuggling as a novel criminal pattern and evaluating the effectiveness of different regulatory strategies.本数据集为研究课题《免税额度滥用走私的决策演化与治理优化——基于多智能体（Multi-Agent）风险规避视角》提供了全面的实证数据与计算实验支撑。本数据集包含两大组成部分： ### 调查数据 本数据集基于中国裁判文书网公开的刑事裁判文书构建。截至2024年9月30日，以“免税额度滥用走私”“刑事案件案由”为关键词开展初步检索，共获取50份相关刑事裁判文书。为确保数据集的代表性与相关性，以“逃税金额超过10万元人民币”为筛选标准进行进一步过滤，最终得到19份有效刑事裁判文书。上述文书为分析免税额度滥用走私案件的实践特征与治理困境提供了实证基础。 ### 仿真代码 本数据集提供基于微分博弈理论的计算实验MATLAB代码，用于模拟并对比三类不同决策阶段（分散逐利决策阶段、局部联盟决策阶段、协同逐利阶段）下免税额度滥用走私链条系统内多方动态博弈过程，涉及货主（Z）、组织者（H）与前端经办人（P）。该代码可计算博弈均衡结果的对比流程与关键参数敏感性。本仿真实验旨在通过计算推导明确免税额度滥用走私链条的决策路径，揭示精准打击的治理切入点，并为理论结论提供数值验证与可视化支撑。 本数据集通过将真实司法案例数据与标准化理论建模、仿真实验相结合，为解析新型犯罪形态——免税额度滥用走私的运行机制，以及评估不同监管策略的有效性提供了完整且可复现的研究基础。