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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Publishing House of the State University of Management
2018
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oai:doaj.org-article:ca743563b8d84d54aa56252526a64d5d2021-12-03T07:43:27ZCOMPUTER MODELING OF TAXATION1816-42772686-841510.26425/1816-4277-2018-12-128-135https://doaj.org/article/ca743563b8d84d54aa56252526a64d5d2018-12-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1237https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415One 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).V. LebedevK. LebedevT. TyupikovaPublishing House of the State University of Managementarticlemathematical modelsingle-product enterprisetax evasionfiscal functionlaffer pointSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 12, Pp 128-135 (2018) |
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DOAJ |
| collection |
DOAJ |
| language |
RU |
| topic |
mathematical model single-product enterprise tax evasion fiscal function laffer point Sociology (General) HM401-1281 Economics as a science HB71-74 |
| spellingShingle |
mathematical model single-product enterprise tax evasion fiscal function laffer point Sociology (General) HM401-1281 Economics as a science HB71-74 V. Lebedev K. Lebedev T. Tyupikova COMPUTER MODELING OF TAXATION |
| 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 |
| author |
V. Lebedev K. Lebedev T. Tyupikova |
| author_facet |
V. Lebedev K. Lebedev T. Tyupikova |
| author_sort |
V. Lebedev |
| title |
COMPUTER MODELING OF TAXATION |
| title_short |
COMPUTER MODELING OF TAXATION |
| title_full |
COMPUTER MODELING OF TAXATION |
| title_fullStr |
COMPUTER MODELING OF TAXATION |
| title_full_unstemmed |
COMPUTER MODELING OF TAXATION |
| title_sort |
computer modeling of taxation |
| publisher |
Publishing House of the State University of Management |
| publishDate |
2018 |
| url |
https://doaj.org/article/ca743563b8d84d54aa56252526a64d5d |
| work_keys_str_mv |
AT vlebedev computermodelingoftaxation AT klebedev computermodelingoftaxation AT ttyupikova computermodelingoftaxation |
| _version_ |
1718373597718773760 |