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MODEL OF MOBILIZATION OF TAX PAYMENTS

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PDF: Author(s): Ganicheva A. V.,
Number of journal: 2(43) Date: May 2018
Annotation:

A new method for estimating the level of mobilization and optimal management of population involvement in the taxation system under clear and fuzzy conditions is proposed. The concept of effective and ineffective management is defined. Mathematical models of mobilization of tax collections based on the apparatus of the linear differential and difference equations are developed. A new method for estimating the coefficients of these equations is proposed, which reveals the essence of these coefficients. The analysis of the change in the share of bona fide taxpayers is performed depending on the values of the parameters of the equations describing the process of paying taxes. The modeling of the proportion of conscientious taxpayers is shown, coming down to the problem of integer programming.

Keywords:

mobilization model, differential model, system, tax collection, taxes, taxpayers, equation parameters, optimum control, indistinct numbers, stability, stimulation.

For citation:

Ganicheva A. V. Model of mobilization of tax payments // Business. Education. Law. 2018. No. 2 (43). P. 98–104. DOI: 10.25683/VOLBI.2018.43.275.