Analysis of taxation by cadastral value and determination of the optimal strategy of state behavior using the machinery of game theory

The article analyzes the possible scenarios of transition for taxation by cadastral value and determines the optimal strategies of state behavior. Mathematical modeling of this situation is based on regression analysis and game theory. We divided the federal subjects of Russia, where corporate property taxation by cadastral value was adopted, into three clusters according to the degree of cadastral scheme implementation. A regression model of the dependence of property tax base on the value of fixed assets was constructed for each cluster. We determined possible scenarios for tax base formation and constructed a payment matrix of federal subjects of Russia. To find the optimal scenario of regional tax policy, seven decision criteria were used: the Wald’s criterion, the maximax criterion, the Routh - Hurwitz stability criterion, the Bayesian information criterion, the Laplace criterion, the Hodges - Lehmann estimate, the Hermeyer’s criterion.