Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
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: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
}
TY - GEN
T1 - Evolutionary behavior of taxpayers in the model of information dissemination
AU - Gubar, Elena
AU - Kumacheva, Suriya
AU - Zhitkova, Ekaterina
AU - Kurnosykh, Zlata
PY - 2017/7/10
Y1 - 2017/7/10
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.
UR - http://www.scopus.com/inward/record.url?scp=85027446775&partnerID=8YFLogxK
U2 - 10.1109/CNSA.2017.7973964
DO - 10.1109/CNSA.2017.7973964
M3 - Conference contribution
AN - SCOPUS:85027446775
BT - 2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017 - Proceedings
PB - Institute of Electrical and Electronics Engineers Inc.
T2 - 2017 Constructive Nonsmooth Analysis and Related Topics
Y2 - 22 May 2017 through 27 May 2017
ER -
ID: 9170297