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A simplified model of tax collection from enterprises in the presence of legal and shadow capital. (English. Russian original) Zbl 1326.91019
Comput. Math. Model. 24, No. 3, 378-403 (2013); translation from Nelineĭn. Din. Upr. 7, 287-310 (2010).
Summary: In this article, we develop and analyze a simplified mathematical model of financial interaction between the state and the enterprise on tax issues. In the first part, we apply heuristic considerations to construct a simplified model that describes the dynamics of tax collection from an enterprise whose capital consists of both legal and shadow components. In the second part, we investigate this model in a game-theoretical framework.
MSC:
91B64 Macroeconomic theory (monetary models, models of taxation)
91B50 General equilibrium theory
49J15 Existence theories for optimal control problems involving ordinary differential equations
49N70 Differential games and control
49N90 Applications of optimal control and differential games
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References:
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