COMPUTER MODELING OF TAXATION
https://doi.org/10.26425/1816-4277-2018-12-128-135
Abstract
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).
About the Authors
V. Lebedev
Институт проблем рынка Российской академии наук
Russian Federation
Russian Federation
K. Lebedev
Научно-исследовательский институт - Республиканский исследовательский научно-консультационный центр экспертизы
Russian Federation
Russian Federation
T. Tyupikova
Объединенный институт ядерных исследований
Russian Federation
Russian Federation
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Review
For citations:
Lebedev V., Lebedev K., Tyupikova T. COMPUTER MODELING OF TAXATION. Vestnik Universiteta. 2018;(12):128-135. (In Russ.) https://doi.org/10.26425/1816-4277-2018-12-128-135
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