Optimal Tax Trajectory of a Commercial Organisation: Economic and Mathematical Approach

Kristina Alekseyevna Zakharova (), Danil Anatolyevich Muravyev, Vadim Vitalievich Ponkratov and Ekaterina Vladimirovna Degtyaryova
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Kristina Alekseyevna Zakharova: Department of Economics and Finance, Finance and Economics Institute, University of Tyumen, 625003 Tyumen, Russia
Danil Anatolyevich Muravyev: Department of Economics and Finance, Finance and Economics Institute, University of Tyumen, 625003 Tyumen, Russia
Vadim Vitalievich Ponkratov: Institute for Research on Socio-Economic Transformations and Financial Policy, Financial University under the Government of the Russian Federation, 125167 Moscow, Russia
Ekaterina Vladimirovna Degtyaryova: Department of Economics and Finance, Finance and Economics Institute, University of Tyumen, 625003 Tyumen, Russia

Mathematics, 2024, vol. 12, issue 22, 1-16

Abstract: The aim of this study is to form a new concept of tax burden calculation—optimal tax trajectory, which meets the needs of economic entities in view of the optimisation of tax payments and state authorities in terms of budget replenishment and subsequent efficient spending of state resources. The presented concept is developed on the basis of mathematical modelling of related economic processes. The model is based on the differential equation. An attempt is made to analyse the impact of building an optimal tax trajectory on the efficiency of the organisation’s activity. It shows that it is possible to increase the tax burden on economic entities in order to replenish the revenue part of the budget, which does not affect their financial situation. The proposed approach expands the instrumental apparatus for calculating tax payments from the position of taxpayers and fiscal authorities. The construction of the optimal tax trajectory facilitates the adoption of point decisions concerning the increase or decrease of the tax burden of an economic entity in mutual account with the factors of the macroeconomic conjuncture. This approach allows for managing the revenue part of the budget and redistributing it later to solve social problems or overcome business downturns.

Keywords: tax trajectory; tax optimisation; mathematical modelling; Cobb–Douglas model; differential calculus (search for similar items in EconPapers)
JEL-codes: C (search for similar items in EconPapers)
Date: 2024
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