Evaluation of the impact of the parameters of tax control on rational behavior of the taxpayers (in Russian)

A. Kapitanchuk T. Merkulova

Economy and Forecasting, 2005, issue 4, 127-140

Abstract: The authors propose a system-dynamic model of tax-payers, in which the possibilities of tax-evasion depend on economic, institutional and psychological factors. On the basis of model calculations, the article discusses the results of the use of various instruments of taxation policy and possible situations of the conflict of interest between the taxation parties.

Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:eip:journl:y:2005:i:4:p:127-140

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