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Economic Model of Tax Authorities’ Costs Optimisation and Tax Revenue Receipt

Andrey L. Anisimov
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Andrey L. Anisimov: Ural State University of Economics

Journal of New Economy, 2018, vol. 19, issue 5, 59-71

Abstract: The paper explores the issue of constructing a uniform system for assessing the performance of tax authorities, including a uniform system of their efficiency. The methodological foundations of the research include finance theory in the part of taxation; main methods are system analysis, structural and functional analysis, and economic-mathematical modeling. The author presents a factor economicmathematical model of tax authorities' cost optimisation. The researcher analyses the factors influencing tax receipts, elaborates on them and ranks them in order of importance; in addition, he designs a matrix of tax authorities’ efficiency, which visualises interaction and relationships between factors behind the efficiency of tax authorities’ performance, factors behind optimisation of their activities, factors affect? ing the volume of tax revenues of a budget, and factors affecting the efficiency of tax receipts’ formation. The developed conceptual economic-mathematical model of tax authorities’ costs optimisation allows determining and taking into account the variety of these or those indicators, factors, and criteria, and provides an opportunity to exclude or include necessary elements into it depending on the degree of accuracy needed.

Keywords: efficiency; tax revenues; tax authorities; efficiency factors; cost optimisation; economicmathematical model. (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Date: 2018
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DOI: 10.29141/2073-1019-2018-19-5-5

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