Modeling the Behaviour of Economic Agents as a Response to Information on Tax Audits

Kumacheva, Suriya; Gubar, Elena; Zhitkova, Ekaterina; Tomilina, Galina

doi:10.1007/978-3-030-29862-3_8

Cited by 5 publications

(8 citation statements)

References 13 publications

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“…Therefore, the tax authority needs to find the way to optimize tax collections. This problem was discussed previously in (Kumacheva, 2012;Kumacheva et al, 2018;Kumacheva et al, 2019).…”

Section: Problems Of the Modelmentioning

confidence: 84%

“…Further research is based on a static model similar to the game-theoretic model of tax control (Bure and Kumacheva, 2010). Following (Chander and Wilde, 1998;Vasin and Morozov, 2005;Lamantia and Pezzino, 2021) and (Kumacheva et al, 2019), here and below we suppose that there are only two possible levels of income that can be earned. Without loss of generality, a larger number of income gradations can be considered, as it was done, for example, in (Bure and Kumacheva, 2005) or (Kumacheva, 2012).…”

Section: Static Modelmentioning

confidence: 99%

“…For example, (Antocia et al, 2014;Antunes et al, 2006;Bloomquist, 2006) and (Lamantia and Pezzino, 2021) consider population of agents with various propensities to risk. Such ideas were investigated in (Kumacheva and Gubar, 2015;Kumacheva et al, 2018;Kumacheva et al, 2019) and (Gubar et al, 2019). In reality there is no information about each agent's risk propensity.…”

Section: Problems Of the Modelmentioning

confidence: 99%

“…Accordingly, agents do not know the actual value of probability of audit and can only estimate it. Some assumptions regarding the methods of such an assessment have been made in (Gubar et al, 2016;Kumacheva et al, 2019;Gubar et al, 2020;Kumacheva et al, 2020) and (Kumacheva and Tomilina, 2021).…”

Section: Problems Of the Modelmentioning

confidence: 99%

“…For example, an application of epidemic processes, based on SIR and SIS models was investigated in (Gubar et al, 2016) and (Gubar et al, 2017). Another attitude, based on evolutionary processes on the network, was considered in (Gubar et al, 2017;Kumacheva et al, 2018) and (Kumacheva et al, 2019). The ideas of opinion dynamics based on Markov process were studied in (Gubar et al, 2019).…”

Section: Problems Of the Modelmentioning

confidence: 99%

See 4 more Smart Citations

Tax Authority and Taxpayers: How Does Mutual Collecting of Information Affect the Effectiveness of Tax Control

Kumacheva¹,

Tomilina²

2022

Contributions to Game Theory and Management

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Lots of works have been devoted to the modelling of tax control. In the classic game-theoretic formulation, the subject of study is the interaction between tax authority and taxpayers. However, along with such attitude to the problem, some works allow us to study auxiliary problems related to tax collection and tax control. Two of these issues are worth mentioning. The first is the dissemination of information about future tax audits among the taxable population. The second is the gathering and analysis of information on the tendency of taxpayers to evasion. It was shown that both processes can be used to adjust the tax authority's strategy and optimize audits in order to improve tax collection. However, the mutual collecting of information on tax audits by the taxpayers and the tax authority decreases the total tax revenue. The study of formulated problem is accompanied by the modelling of both processes, their simulation, and comparative analysis of the results.

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“…Therefore, the tax authority needs to find the way to optimize tax collections. This problem was discussed previously in (Kumacheva, 2012;Kumacheva et al, 2018;Kumacheva et al, 2019).…”

Section: Problems Of the Modelmentioning

confidence: 84%