Mathematical simulation modeling of the income taxation system with the use of Tukey's q-test
Автор: Tikhonova Anna V.
Журнал: Economic and Social Changes: Facts, Trends, Forecast @volnc-esc-en
Рубрика: Modeling and forecast of socio-economic processes
Статья в выпуске: 1 (61) т.12, 2019 года.
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The study deals with the development of a mathematical simulation models for the income taxation system. The paper uses general scientific research methods (analysis, synthesis), mathematical simulation modeling techniques and substantiation of statistical hypotheses. This comprehensive approach is carried out in two stages; this fact distinguished our present study from previously published works on the subject. Flat personal income tax rate is assumed as a basic condition of the system. An effective system of income taxation should take into account two mandatory conditions. The first condition relates to the budget and consists in the non-reduction of tax revenues of the consolidated budget of the Russian Federation. The second - social - condition is to eliminate excessive social inequality in the first five decile groups of citizens by income. In order to fulfill the first condition, we create a mathematical simulation model, which includes non-taxable minimum and tax deductions...
Mathematical simulation modeling, tukey's q-test, mathematical model, income taxation, social inequality, flat-rate taxation system, model conditions
Короткий адрес: https://sciup.org/147224126
IDR: 147224126 | DOI: 10.15838/esc.2019.1.61.8
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