Modelling of Information Spreading in the Population of Taxpayers: Evolutionary Approach

Suriya Sh. Kumacheva, Elena A. Gubar, Ekaterina M. Zhitkova, Zlata Kurnosykh, Tatiana Skovorodina

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

Выдержка

Information technologies such as social networks and Internet allow to spread ideas, rumors, advertisements and information effectively and widely. Here we use this fact to describe two different approach of evaluation the impact of information on the members of tax system. We consider an impact of spreading information about future audits of the tax authorities in a population of taxpayers. It is assumed that all agents pay taxes, if they know that the probability of a tax audit is high. However some agents can hide their true income and then such behavior provokes the tax audit. Each agent adopts her behavior to the received information of future audits, which depends on the behavior of other agents.

Firstly, we model a process of propagation information as an epidemic process and combine it with game between tax authority and taxpayers. Secondly, we consider evolutionary game on network which define structured population of taxpayers and evaluate the impact of the spreading of information on the changes of population states over the time.

We formulate mathematical models, analyze the behavior of agents and corroborate all results with numerical simulations.

Язык оригиналаАнглийский
Название основной публикацииCONTRIBUTIONS TO GAME THEORY AND MANAGEMENT, VOL X
РедакторыLA Petrosyan, NA Zenkevich
ИздательИздательство Санкт-Петербургского университета
Страницы100-128
Число страниц29
Том10
ISBN (печатное издание)*****************
СостояниеОпубликовано - 2017
Событие10th International Conference on Game Theory and Management (GMT2016) - St Petersburg
Продолжительность: 7 июл 20169 июл 2016

Серия публикаций

НазваниеContributions to Game Theory and Management
ИздательST PETERSBURG UNIV GRAD SCH MANAGEMENT
Том10
ISSN (печатное издание)2310-2608

Конференция

Конференция10th International Conference on Game Theory and Management (GMT2016)
ГородSt Petersburg
Период7/07/169/07/16

Цитировать

Kumacheva, S. S., Gubar, E. A., Zhitkova, E. M., Kurnosykh, Z., & Skovorodina, T. (2017). Modelling of Information Spreading in the Population of Taxpayers: Evolutionary Approach. В LA. Petrosyan, & NA. Zenkevich (Ред.), CONTRIBUTIONS TO GAME THEORY AND MANAGEMENT, VOL X (Том 10, стр. 100-128). (Contributions to Game Theory and Management; Том 10). Издательство Санкт-Петербургского университета.
Kumacheva, Suriya Sh. ; Gubar, Elena A. ; Zhitkova, Ekaterina M. ; Kurnosykh, Zlata ; Skovorodina, Tatiana. / Modelling of Information Spreading in the Population of Taxpayers : Evolutionary Approach. CONTRIBUTIONS TO GAME THEORY AND MANAGEMENT, VOL X. редактор / LA Petrosyan ; NA Zenkevich. Том 10 Издательство Санкт-Петербургского университета, 2017. стр. 100-128 (Contributions to Game Theory and Management).
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title = "Modelling of Information Spreading in the Population of Taxpayers: Evolutionary Approach",
abstract = "Information technologies such as social networks and Internet allow to spread ideas, rumors, advertisements and information effectively and widely. Here we use this fact to describe two different approach of evaluation the impact of information on the members of tax system. We consider an impact of spreading information about future audits of the tax authorities in a population of taxpayers. It is assumed that all agents pay taxes, if they know that the probability of a tax audit is high. However some agents can hide their true income and then such behavior provokes the tax audit. Each agent adopts her behavior to the received information of future audits, which depends on the behavior of other agents.Firstly, we model a process of propagation information as an epidemic process and combine it with game between tax authority and taxpayers. Secondly, we consider evolutionary game on network which define structured population of taxpayers and evaluate the impact of the spreading of information on the changes of population states over the time.We formulate mathematical models, analyze the behavior of agents and corroborate all results with numerical simulations.",
keywords = "tax audit, tax evasion, total tax revenue, information spreading, evolutionary game on networks, TAX COMPLIANCE, ENFORCEMENT, SOCIETY, EVASION",
author = "Kumacheva, {Suriya Sh.} and Gubar, {Elena A.} and Zhitkova, {Ekaterina M.} and Zlata Kurnosykh and Tatiana Skovorodina",
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language = "Английский",
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editor = "LA Petrosyan and NA Zenkevich",
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Kumacheva, SS, Gubar, EA, Zhitkova, EM, Kurnosykh, Z & Skovorodina, T 2017, Modelling of Information Spreading in the Population of Taxpayers: Evolutionary Approach. в LA Petrosyan & NA Zenkevich (ред.), CONTRIBUTIONS TO GAME THEORY AND MANAGEMENT, VOL X. том. 10, Contributions to Game Theory and Management, том. 10, Издательство Санкт-Петербургского университета, стр. 100-128, St Petersburg, 7/07/16.

Modelling of Information Spreading in the Population of Taxpayers : Evolutionary Approach. / Kumacheva, Suriya Sh.; Gubar, Elena A.; Zhitkova, Ekaterina M.; Kurnosykh, Zlata; Skovorodina, Tatiana.

CONTRIBUTIONS TO GAME THEORY AND MANAGEMENT, VOL X. ред. / LA Petrosyan; NA Zenkevich. Том 10 Издательство Санкт-Петербургского университета, 2017. стр. 100-128 (Contributions to Game Theory and Management; Том 10).

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

TY - GEN

T1 - Modelling of Information Spreading in the Population of Taxpayers

T2 - Evolutionary Approach

AU - Kumacheva, Suriya Sh.

AU - Gubar, Elena A.

AU - Zhitkova, Ekaterina M.

AU - Kurnosykh, Zlata

AU - Skovorodina, Tatiana

PY - 2017

Y1 - 2017

N2 - Information technologies such as social networks and Internet allow to spread ideas, rumors, advertisements and information effectively and widely. Here we use this fact to describe two different approach of evaluation the impact of information on the members of tax system. We consider an impact of spreading information about future audits of the tax authorities in a population of taxpayers. It is assumed that all agents pay taxes, if they know that the probability of a tax audit is high. However some agents can hide their true income and then such behavior provokes the tax audit. Each agent adopts her behavior to the received information of future audits, which depends on the behavior of other agents.Firstly, we model a process of propagation information as an epidemic process and combine it with game between tax authority and taxpayers. Secondly, we consider evolutionary game on network which define structured population of taxpayers and evaluate the impact of the spreading of information on the changes of population states over the time.We formulate mathematical models, analyze the behavior of agents and corroborate all results with numerical simulations.

AB - Information technologies such as social networks and Internet allow to spread ideas, rumors, advertisements and information effectively and widely. Here we use this fact to describe two different approach of evaluation the impact of information on the members of tax system. We consider an impact of spreading information about future audits of the tax authorities in a population of taxpayers. It is assumed that all agents pay taxes, if they know that the probability of a tax audit is high. However some agents can hide their true income and then such behavior provokes the tax audit. Each agent adopts her behavior to the received information of future audits, which depends on the behavior of other agents.Firstly, we model a process of propagation information as an epidemic process and combine it with game between tax authority and taxpayers. Secondly, we consider evolutionary game on network which define structured population of taxpayers and evaluate the impact of the spreading of information on the changes of population states over the time.We formulate mathematical models, analyze the behavior of agents and corroborate all results with numerical simulations.

KW - tax audit

KW - tax evasion

KW - total tax revenue

KW - information spreading

KW - evolutionary game on networks

KW - TAX COMPLIANCE

KW - ENFORCEMENT

KW - SOCIETY

KW - EVASION

M3 - статья в сборнике материалов конференции

SN - *****************

VL - 10

T3 - Contributions to Game Theory and Management

SP - 100

EP - 128

BT - CONTRIBUTIONS TO GAME THEORY AND MANAGEMENT, VOL X

A2 - Petrosyan, LA

A2 - Zenkevich, NA

PB - Издательство Санкт-Петербургского университета

ER -

Kumacheva SS, Gubar EA, Zhitkova EM, Kurnosykh Z, Skovorodina T. Modelling of Information Spreading in the Population of Taxpayers: Evolutionary Approach. В Petrosyan LA, Zenkevich NA, редакторы, CONTRIBUTIONS TO GAME THEORY AND MANAGEMENT, VOL X. Том 10. Издательство Санкт-Петербургского университета. 2017. стр. 100-128. (Contributions to Game Theory and Management).