Modeling the behaviour of economic agents as a response to information on tax audits

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

Выдержка

Information is a strategic tool in many areas of the economics, business and social processes. Particularly, information can be considered as a control action in the problem of tax control. Following recent studies, we consider the auditing probabilities, which guarantee the absence of tax deviations, as the optimal strategies of the tax authority, however an employment of this strategy is unprofitable for tax authority and thus practically impossible. Therefore the dissemination of information on future tax audits over the taxable population can be offered as one of specific methods to stimulate people to pay taxes. Previously, it has been proofed that the process of information spreading resembles evolutionary dynamics in nature. Therefore, we consider a set of taxpayers as a population of interacted economic agents which intercommunicate with information/rumors. We design the propagation process as an imitation evolutionary dynamics over the structured population. We assume that it is more natural that agents will spread information or rumors over their own contact network, including neighbors and colleagues instead of randomly chosen agents. Thus in current study we investigate the imitation dynamics over the networks with different topology. We consider series of experiments where information spreads in the network of taxpayers with different topology and different modifications of bimatrix games to construct evolutionary dynamics describing the changes of agents behaviour. Numerical simulations give visualization of the information dissemination process over the different variant of the networks, imitation protocols and players payoffs. The results of simulations confirmed the influence of information on the final distribution of tax payments among the population with different levels of the risk propensity.

Язык оригиналаанглийский
Название основной публикацииModeling and Simulation of Social-Behavioral Phenomena in Creative Societies - 1st International EURO Mini Conference, MSBC 2019, Proceedings
РедакторыNitin Agarwal, Leonidas Sakalauskas, Gerhard-Wilhelm Weber
ИздательSpringer
Страницы96-111
Число страниц16
ISBN (печатное издание)9783030298616
DOI
СостояниеОпубликовано - 1 янв 2019
Событие1st International Euro Mini Conference on Modeling and Simulation of Social-Behavioral Phenomena in Creative Societies, MSBC 2019 - Vilnius, Литва
Продолжительность: 18 сен 201920 сен 2019

Серия публикаций

НазваниеCommunications in Computer and Information Science
Том1079
ISSN (печатное издание)1865-0929
ISSN (электронное издание)1865-0937

Конференция

Конференция1st International Euro Mini Conference on Modeling and Simulation of Social-Behavioral Phenomena in Creative Societies, MSBC 2019
СтранаЛитва
ГородVilnius
Период18/09/1920/09/19

Отпечаток

Audit
Tax
Taxation
Economics
Modeling
Evolutionary Dynamics
Imitation
Topology
Information dissemination
Bimatrix Games
Information Dissemination
Auditing
Structured Populations
Optimal Strategy
Visualization
Deviation
Network protocols
Contact
Propagation
Numerical Simulation

Предметные области Scopus

  • Компьютерные науки (все)
  • Математика (все)

Цитировать

Kumacheva, S., Gubar, E., Zhitkova, E., & Tomilina, G. (2019). Modeling the behaviour of economic agents as a response to information on tax audits. В N. Agarwal, L. Sakalauskas, & G-W. Weber (Ред.), Modeling and Simulation of Social-Behavioral Phenomena in Creative Societies - 1st International EURO Mini Conference, MSBC 2019, Proceedings (стр. 96-111). (Communications in Computer and Information Science; Том 1079). Springer. https://doi.org/10.1007/978-3-030-29862-3_8
Kumacheva, Suriya ; Gubar, Elena ; Zhitkova, Ekaterina ; Tomilina, Galina. / Modeling the behaviour of economic agents as a response to information on tax audits. Modeling and Simulation of Social-Behavioral Phenomena in Creative Societies - 1st International EURO Mini Conference, MSBC 2019, Proceedings. редактор / Nitin Agarwal ; Leonidas Sakalauskas ; Gerhard-Wilhelm Weber. Springer, 2019. стр. 96-111 (Communications in Computer and Information Science).
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title = "Modeling the behaviour of economic agents as a response to information on tax audits",
abstract = "Information is a strategic tool in many areas of the economics, business and social processes. Particularly, information can be considered as a control action in the problem of tax control. Following recent studies, we consider the auditing probabilities, which guarantee the absence of tax deviations, as the optimal strategies of the tax authority, however an employment of this strategy is unprofitable for tax authority and thus practically impossible. Therefore the dissemination of information on future tax audits over the taxable population can be offered as one of specific methods to stimulate people to pay taxes. Previously, it has been proofed that the process of information spreading resembles evolutionary dynamics in nature. Therefore, we consider a set of taxpayers as a population of interacted economic agents which intercommunicate with information/rumors. We design the propagation process as an imitation evolutionary dynamics over the structured population. We assume that it is more natural that agents will spread information or rumors over their own contact network, including neighbors and colleagues instead of randomly chosen agents. Thus in current study we investigate the imitation dynamics over the networks with different topology. We consider series of experiments where information spreads in the network of taxpayers with different topology and different modifications of bimatrix games to construct evolutionary dynamics describing the changes of agents behaviour. Numerical simulations give visualization of the information dissemination process over the different variant of the networks, imitation protocols and players payoffs. The results of simulations confirmed the influence of information on the final distribution of tax payments among the population with different levels of the risk propensity.",
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Kumacheva, S, Gubar, E, Zhitkova, E & Tomilina, G 2019, Modeling the behaviour of economic agents as a response to information on tax audits. в N Agarwal, L Sakalauskas & G-W Weber (ред.), Modeling and Simulation of Social-Behavioral Phenomena in Creative Societies - 1st International EURO Mini Conference, MSBC 2019, Proceedings. Communications in Computer and Information Science, том. 1079, Springer, стр. 96-111, Vilnius, Литва, 18/09/19. https://doi.org/10.1007/978-3-030-29862-3_8

Modeling the behaviour of economic agents as a response to information on tax audits. / Kumacheva, Suriya; Gubar, Elena; Zhitkova, Ekaterina; Tomilina, Galina.

Modeling and Simulation of Social-Behavioral Phenomena in Creative Societies - 1st International EURO Mini Conference, MSBC 2019, Proceedings. ред. / Nitin Agarwal; Leonidas Sakalauskas; Gerhard-Wilhelm Weber. Springer, 2019. стр. 96-111 (Communications in Computer and Information Science; Том 1079).

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

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N2 - Information is a strategic tool in many areas of the economics, business and social processes. Particularly, information can be considered as a control action in the problem of tax control. Following recent studies, we consider the auditing probabilities, which guarantee the absence of tax deviations, as the optimal strategies of the tax authority, however an employment of this strategy is unprofitable for tax authority and thus practically impossible. Therefore the dissemination of information on future tax audits over the taxable population can be offered as one of specific methods to stimulate people to pay taxes. Previously, it has been proofed that the process of information spreading resembles evolutionary dynamics in nature. Therefore, we consider a set of taxpayers as a population of interacted economic agents which intercommunicate with information/rumors. We design the propagation process as an imitation evolutionary dynamics over the structured population. We assume that it is more natural that agents will spread information or rumors over their own contact network, including neighbors and colleagues instead of randomly chosen agents. Thus in current study we investigate the imitation dynamics over the networks with different topology. We consider series of experiments where information spreads in the network of taxpayers with different topology and different modifications of bimatrix games to construct evolutionary dynamics describing the changes of agents behaviour. Numerical simulations give visualization of the information dissemination process over the different variant of the networks, imitation protocols and players payoffs. The results of simulations confirmed the influence of information on the final distribution of tax payments among the population with different levels of the risk propensity.

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KW - Tax evasions

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Kumacheva S, Gubar E, Zhitkova E, Tomilina G. Modeling the behaviour of economic agents as a response to information on tax audits. В Agarwal N, Sakalauskas L, Weber G-W, редакторы, Modeling and Simulation of Social-Behavioral Phenomena in Creative Societies - 1st International EURO Mini Conference, MSBC 2019, Proceedings. Springer. 2019. стр. 96-111. (Communications in Computer and Information Science). https://doi.org/10.1007/978-3-030-29862-3_8