Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
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 language | English |
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Title of host publication | 2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017 - Proceedings |
Publisher | Institute of Electrical and Electronics Engineers Inc. |
ISBN (Electronic) | 9781509062607 |
DOIs | |
State | Published - 10 Jul 2017 |
Event | 2017 Constructive Nonsmooth Analysis and Related Topics: dedicated to the Memory of V.F. Demyanov - Saint-Petersburg, Russian Federation Duration: 22 May 2017 → 27 May 2017 http://www.mathnet.ru/php/conference.phtml?confid=968&option_lang=rus http://www.pdmi.ras.ru/EIMI/2017/CNSA/ |
Conference | 2017 Constructive Nonsmooth Analysis and Related Topics |
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Abbreviated title | CNSA 2017 |
Country/Territory | Russian Federation |
City | Saint-Petersburg |
Period | 22/05/17 → 27/05/17 |
Internet address |
ID: 9170297