title: Modeling of the impact of information on tax audits on the risk statuses and evasions of individuals
metadata.name: dc.contributor.author
metadata.value: Gubar, Elena A.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Zhitkova, Ekaterina M.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Kumacheva, Suria Sh.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Tomilina, Galina A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2019-07-17T12:21:20Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2019-07-17T12:21:20Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2019-06
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Gubar E. A., Zhitkova E. M., Kumacheva S. Sh., Tomilina G. A. Modeling of the impact of information on tax audits on the risk statuses and evasions of individuals. Vestnik of Saint Petersburg University. Applied Mathematics. Computer Science. Control Processes, 2019, vol. 15, iss. 2, pp. 245–258.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/11701/spbu10.2019.208
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/15958
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Tax system accomplishes several significant functions, concerned with different fields of its activities, such as fiscal, social, regulatory, distributive, incentive and control. The correctness of work of fiscal system depends on tax control; in turn, the most important part of tax control is tax audit. However, the previous studies have shown that the implementation of tax audits with an optimal probability is an expensive procedure. Due to the restricted budget of the tax authorities, such audits are not always feasible. Therefore, to increase tax collection, it is necessary to apply additional ways to stimulate taxpayers to fair tax payments. In this paper, we investigate a model of tax control taking into account the dissemination information about possible audits over the population of taxpayers as a tool to stimulate tax collection. We use an evolutionary approach to describe the behavior of taxpayers in total population, where each taxpayer has one of three different risk statuses: risk-loving, risk-neutral, and risk-avoiding. The idea of disseminating information in a population has been studied based on the Markov process in networks with different structures. We estimate the influence of the propagated information on the final distribution of risk statuses and the evasions of taxpayers. We design a series of numerical simulations with the different topology of the network and artificial centers of influence which can be included or not included in the network of contacts to corroborate our theoretical arguments. As well as we present a comparative analysis of the received numerical simulations.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Applied Mathematics. Computer Science. Control Processes;Volume 15; Issue 2
metadata.lang: -
metadata.name: dc.subject
metadata.value: tax auditing
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: risk propensity
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: information dissemination
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: Markov processes on the network
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: dynamic of opinions
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Modeling of the impact of information on tax audits on the risk statuses and evasions of individuals
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 245-258.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/15958/1/245-258.pdf
resources.format: Adobe PDF
resources.size: 599,61 kB