COMPUTER MODELING OF TAXATION
One of the variants of the mathematical model of a single-product enterprise with taxation, which takes into account tax evasion when increasing the tax burden has been considered in the article. The function of profit of the enterprise before the taxation, function of net profit, fiscal function, f...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2018-12-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1237 |
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| author | V. Lebedev K. Lebedev T. Tyupikova |
| author_facet | V. Lebedev K. Lebedev T. Tyupikova |
| author_sort | V. Lebedev |
| collection | DOAJ |
| description | One of the variants of the mathematical model of a single-product enterprise with taxation, which takes into account tax evasion when increasing the tax burden has been considered in the article. The function of profit of the enterprise before the taxation, function of net profit, fiscal function, function of profitability and some other functions, the argument of which is the average tax rate, have been constructed. The constructed model adequately reflects the mechanisms that affect both the production activity of the economic system and the change in state income from taxation. According to model cal-culations, it has shown in particular that the fiscal function of the enterprise can have a maximum point (Laffer point). |
| format | Article |
| id | doaj-art-ca743563b8d84d54aa56252526a64d5d |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2018-12-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-ca743563b8d84d54aa56252526a64d5d2025-02-04T08:27:58ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152018-12-0101212813510.26425/1816-4277-2018-12-128-1351237COMPUTER MODELING OF TAXATIONV. Lebedev0K. Lebedev1T. Tyupikova2Институт проблем рынка Российской академии наукНаучно-исследовательский институт - Республиканский исследовательский научно-консультационный центр экспертизыОбъединенный институт ядерных исследованийOne of the variants of the mathematical model of a single-product enterprise with taxation, which takes into account tax evasion when increasing the tax burden has been considered in the article. The function of profit of the enterprise before the taxation, function of net profit, fiscal function, function of profitability and some other functions, the argument of which is the average tax rate, have been constructed. The constructed model adequately reflects the mechanisms that affect both the production activity of the economic system and the change in state income from taxation. According to model cal-culations, it has shown in particular that the fiscal function of the enterprise can have a maximum point (Laffer point).https://vestnik.guu.ru/jour/article/view/1237mathematical modelsingle-product enterprisetax evasionfiscal functionlaffer point |
| spellingShingle | V. Lebedev K. Lebedev T. Tyupikova COMPUTER MODELING OF TAXATION Вестник университета mathematical model single-product enterprise tax evasion fiscal function laffer point |
| title | COMPUTER MODELING OF TAXATION |
| title_full | COMPUTER MODELING OF TAXATION |
| title_fullStr | COMPUTER MODELING OF TAXATION |
| title_full_unstemmed | COMPUTER MODELING OF TAXATION |
| title_short | COMPUTER MODELING OF TAXATION |
| title_sort | computer modeling of taxation |
| topic | mathematical model single-product enterprise tax evasion fiscal function laffer point |
| url | https://vestnik.guu.ru/jour/article/view/1237 |
| work_keys_str_mv | AT vlebedev computermodelingoftaxation AT klebedev computermodelingoftaxation AT ttyupikova computermodelingoftaxation |