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

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  • Andrey L. Anisimov

    (Ural State University of Economics)

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.

Suggested Citation

  • Andrey L. Anisimov, 2018. "Economic Model of Tax Authorities’ Costs Optimisation and Tax Revenue Receipt," Journal of New Economy, Ural State University of Economics, vol. 19(5), pages 59-71, October.
    • Handle: RePEc:url:izvest:v:19:y:2018:i:5:p:59-71
    DOI: 10.29141/2073-1019-2018-19-5-5
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    References listed on IDEAS

    as
    1. Fack, Gabrielle & Landais, Camille, 2016. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Journal of Public Economics, Elsevier, vol. 133(C), pages 23-40.
    2. Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016. "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, vol. 20(1), pages 37-76.
    3. Casal, Sandro & Kogler, Christoph & Mittone, Luigi & Kirchler, Erich, 2016. "Tax compliance depends on voice of taxpayers," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 141-150.
    4. Rosella Levaggi & Francesco Menoncin, 2016. "Dynamic tax evasion with audits based on visible consumption," Journal of Economics, Springer, vol. 119(2), pages 131-146, October.
    5. Hashimzade, Nigar & Myles, Gareth D. & Rablen, Matthew D., 2016. "Predictive analytics and the targeting of audits," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 130-145.
    6. Mishustin, Michael V. (Мишустин, Михаил), 2016. "Factors of Growth of Tax Revenues: A Macroeconomic Approach [Факторы Роста Налоговых Доходов: Макроэкономический Подход]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 5, pages 8-27, October.
    7. repec:hal:pseose:hal-01300122 is not listed on IDEAS
    8. Kasper, Matthias & Kogler, Christoph & Kirchler, Erich, 2015. "Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 54(C), pages 58-63.
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    More about this item

    Keywords

    efficiency; tax revenues; tax authorities; efficiency factors; cost optimisation; economicmathematical model.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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