Abstract

We consider an impact of spreading information about future tax audits on strategies of a population of taxpayers. We suppose that each agent selects the best method of behavior, which depends on the behavior of other agents. Its assumed that all taxpayers pay taxes in accordance with their income, if they know that the probability of an audit is high. Though one share of agents can hide their true income and then such behavior provokes the tax audit. However total audit is very expensive, hence fiscal system should choose new instruments to force the tax collection. We formulate an evolutionary model with network structure which describes the changes in the population of taxpayers under the impact of information about tax audit.

Original languageEnglish
Title of host publication2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017 - Proceedings
PublisherInstitute of Electrical and Electronics Engineers Inc.
ISBN (Electronic)9781509062607
DOIs
Publication statusPublished - 10 Jul 2017
Event2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017: dedicated to the Memory of V.F. Demyanov - Saint-Petersburg
Duration: 21 May 201726 May 2017
http://www.pdmi.ras.ru/EIMI/2017/CNSA/

Conference

Conference2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017
Abbreviated titleCNSA 2017
CountryRussian Federation
CitySaint-Petersburg
Period21/05/1726/05/17
Internet address

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Information dissemination
Information Dissemination
Audit
Tax
Taxation
Model
Network Structure
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Scopus subject areas

  • Modelling and Simulation
  • Analysis
  • Applied Mathematics
  • Control and Optimization

Cite this

Gubar, E., Kumacheva, S., Zhitkova, E., & Kurnosykh, Z. (2017). Evolutionary behavior of taxpayers in the model of information dissemination. In 2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017 - Proceedings [7973964] Institute of Electrical and Electronics Engineers Inc.. https://doi.org/10.1109/CNSA.2017.7973964
Gubar, Elena ; Kumacheva, Suriya ; Zhitkova, Ekaterina ; Kurnosykh, Zlata. / Evolutionary behavior of taxpayers in the model of information dissemination. 2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017 - Proceedings. Institute of Electrical and Electronics Engineers Inc., 2017.
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abstract = "We consider an impact of spreading information about future tax audits on strategies of a population of taxpayers. We suppose that each agent selects the best method of behavior, which depends on the behavior of other agents. Its assumed that all taxpayers pay taxes in accordance with their income, if they know that the probability of an audit is high. Though one share of agents can hide their true income and then such behavior provokes the tax audit. However total audit is very expensive, hence fiscal system should choose new instruments to force the tax collection. We formulate an evolutionary model with network structure which describes the changes in the population of taxpayers under the impact of information about tax audit.",
author = "Elena Gubar and Suriya Kumacheva and Ekaterina Zhitkova and Zlata Kurnosykh",
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Gubar, E, Kumacheva, S, Zhitkova, E & Kurnosykh, Z 2017, Evolutionary behavior of taxpayers in the model of information dissemination. in 2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017 - Proceedings., 7973964, Institute of Electrical and Electronics Engineers Inc., Saint-Petersburg, 21/05/17. https://doi.org/10.1109/CNSA.2017.7973964

Evolutionary behavior of taxpayers in the model of information dissemination. / Gubar, Elena; Kumacheva, Suriya; Zhitkova, Ekaterina; Kurnosykh, Zlata.

2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017 - Proceedings. Institute of Electrical and Electronics Engineers Inc., 2017. 7973964.

Research output

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AU - Kurnosykh, Zlata

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N2 - We consider an impact of spreading information about future tax audits on strategies of a population of taxpayers. We suppose that each agent selects the best method of behavior, which depends on the behavior of other agents. Its assumed that all taxpayers pay taxes in accordance with their income, if they know that the probability of an audit is high. Though one share of agents can hide their true income and then such behavior provokes the tax audit. However total audit is very expensive, hence fiscal system should choose new instruments to force the tax collection. We formulate an evolutionary model with network structure which describes the changes in the population of taxpayers under the impact of information about tax audit.

AB - We consider an impact of spreading information about future tax audits on strategies of a population of taxpayers. We suppose that each agent selects the best method of behavior, which depends on the behavior of other agents. Its assumed that all taxpayers pay taxes in accordance with their income, if they know that the probability of an audit is high. Though one share of agents can hide their true income and then such behavior provokes the tax audit. However total audit is very expensive, hence fiscal system should choose new instruments to force the tax collection. We formulate an evolutionary model with network structure which describes the changes in the population of taxpayers under the impact of information about tax audit.

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Gubar E, Kumacheva S, Zhitkova E, Kurnosykh Z. Evolutionary behavior of taxpayers in the model of information dissemination. In 2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017 - Proceedings. Institute of Electrical and Electronics Engineers Inc. 2017. 7973964 https://doi.org/10.1109/CNSA.2017.7973964