RAS Social ScienceЭкономика и математические методы Economics and the Mathematical Methods

  • ISSN (Print) 0424-7388
  • ISSN (Online) 3034-6177

MODEL OF RATIONAL BEHAVIOR OF THE TAXPAYER

PII
S042473880000616-6-1
DOI
10.7868/S0000616-6-1
Publication type
Article
Status
Published
Authors
Volume/ Edition
Volume / Issue №2
Pages
3-11
Abstract
An economic and mathematical model of the taxpayer's behavior that maximizes its winnings by choosing the scale of tax evasion is constructed. The relation between the average tax rates, penalties and other costs of tax evasion, on the one hand, and incentives of an economic agent, the value of public wealth and corruption, on the other hand.
Keywords
Date of publication
01.04.2007
Year of publication
2007
Number of purchasers
0
Views
897

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