Evolutionary behavior of taxpayers in the model of information dissemination

Результат исследований: Публикации в книгах, отчётах, сборниках, трудах конференцийстатья в сборнике материалов конференциинаучнаярецензирование

3 Цитирования (Scopus)

Выдержка

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.

Язык оригиналаанглийский
Название основной публикации2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017 - Proceedings
ИздательInstitute of Electrical and Electronics Engineers Inc.
ISBN (электронное издание)9781509062607
DOI
СостояниеОпубликовано - 10 июл 2017
Событие2017 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, Российская Федерация
Продолжительность: 21 мая 201726 мая 2017
http://www.pdmi.ras.ru/EIMI/2017/CNSA/

Конференция

Конференция2017 Constructive Nonsmooth Analysis and Related Topics (Dedicated to the Memory of V.F. Demyanov), CNSA 2017
Сокращенный заголовокCNSA 2017
СтранаРоссийская Федерация
ГородSaint-Petersburg
Период21/05/1726/05/17
Адрес в сети Интернет

Отпечаток

Information dissemination
Information Dissemination
Audit
Tax
Taxation
Model
Network Structure
Choose

Предметные области Scopus

  • Моделирование и симуляция
  • Анализ
  • Прикладная математика
  • Теория оптимизации

Цитировать

Gubar, E., Kumacheva, S., Zhitkova, E., & Kurnosykh, Z. (2017). Evolutionary behavior of taxpayers in the model of information dissemination. В 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.",
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Gubar, E, Kumacheva, S, Zhitkova, E & Kurnosykh, Z 2017, Evolutionary behavior of taxpayers in the model of information dissemination. в 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, Российская Федерация, 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.

Результат исследований: Публикации в книгах, отчётах, сборниках, трудах конференцийстатья в сборнике материалов конференциинаучнаярецензирование

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Gubar E, Kumacheva S, Zhitkova E, Kurnosykh Z. Evolutionary behavior of taxpayers in the model of information dissemination. В 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