МОДЕЛИРОВАНИЕ ПРОЦЕССОВ ВОЗДЕЙСТВИЯ ИНФОРМАЦИИ О ПРОВЕРКАХ НА РИСК-СТАТУСЫ И УКЛОНЕНИЯ НАЛОГОПЛАТЕЛЬЩИКОВ

Результат исследований: Научные публикации в периодических изданияхстатья

Выдержка

Tax system accomplishes several significant functions, concerned with different fields of its activities, such as fiscal, social, regulatory, distributive, incentive and control. The correctness of work of fiscal system depends on tax control; in turn, the most important part of tax control is tax audit. However, the previous studies have shown that the implementation of tax audits with an optimal probability is an expensive procedure. Due to the restricted budget of the tax authorities, such audits are not always feasible. Therefore, to increase tax collection, it is necessary to apply additional ways to stimulate taxpayers to fair tax payments. In this paper, we investigate a model of tax control taking into account the dissemination information about possible audits over the population of taxpayers as a tool to stimulate tax collection. We use an evolutionary approach to describe the behavior of taxpayers in total population, where each taxpayer has one of three different risk statuses: risk-loving, risk-neutral, and risk-avoiding. The idea of disseminating information in a population has been studied based on the Markov process in networks with different structures. We estimate the influence of the propagated information on the final distribution of risk statuses and the evasions of taxpayers. We design a series of numerical simulations with the different topology of the network and artificial centers of influence which can be included or not included in the network of contacts to corroborate our theoretical arguments. As well as we present a comparative analysis of the received numerical simulations.

Язык оригиналаанглийский
Страницы (с-по)245-258
Число страниц14
Журнал ВЕСТНИК САНКТ-ПЕТЕРБУРГСКОГО УНИВЕРСИТЕТА. ПРИКЛАДНАЯ МАТЕМАТИКА. ИНФОРМАТИКА. ПРОЦЕССЫ УПРАВЛЕНИЯ
Том15
Номер выпуска2
DOI
СостояниеОпубликовано - 1 янв 2019

Отпечаток

Tax
Taxation
Audit
Information dissemination
Information Dissemination
Numerical Simulation
Computer simulation
Incentives
Comparative Analysis
Markov Process
Markov processes
Correctness
Topology
Contact
Necessary
Series

Предметные области Scopus

  • Теория оптимизации
  • Прикладная математика
  • Компьютерные науки (все)

Цитировать

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abstract = "Tax system accomplishes several significant functions, concerned with different fields of its activities, such as fiscal, social, regulatory, distributive, incentive and control. The correctness of work of fiscal system depends on tax control; in turn, the most important part of tax control is tax audit. However, the previous studies have shown that the implementation of tax audits with an optimal probability is an expensive procedure. Due to the restricted budget of the tax authorities, such audits are not always feasible. Therefore, to increase tax collection, it is necessary to apply additional ways to stimulate taxpayers to fair tax payments. In this paper, we investigate a model of tax control taking into account the dissemination information about possible audits over the population of taxpayers as a tool to stimulate tax collection. We use an evolutionary approach to describe the behavior of taxpayers in total population, where each taxpayer has one of three different risk statuses: risk-loving, risk-neutral, and risk-avoiding. The idea of disseminating information in a population has been studied based on the Markov process in networks with different structures. We estimate the influence of the propagated information on the final distribution of risk statuses and the evasions of taxpayers. We design a series of numerical simulations with the different topology of the network and artificial centers of influence which can be included or not included in the network of contacts to corroborate our theoretical arguments. As well as we present a comparative analysis of the received numerical simulations.",
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AU - Житкова, Екатерина Михайловна

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