Tax audit information pricing model

The article considers the tax system of the Russian Federation as a whole. The choice of the object of study is justified - income tax. The characteristics of this type of tax are given. The concept of tax policy and its components is analyzed. The main task of the taxpayer is revealed - reducing the tax burden. Research sources regarding mutual actions on taxes and penalties for these actions. The material confirms the ineffectiveness of the application of income tax in Russian realities. The authors simulated a situation typical of a riskophobia enterprise - how to evaluate information on concealed taxes in the event of a possible reduction in the tax base? This article does not address illegal aspects, and a non-linear penalty is the maximum risk for the company. The task of creating models with a mathematical model of taxation with a non-linear penalty is posed and solved. We used methods for solving differential equations, approximation and extrapolation methods. It is taken into account that the utility function of the taxpayer is monotonous and convex up. A calculation example is given on the basis of the constructed model: given piecewise-linear and specific approximating tax function are selected. As a result of the calculations, low undeclared income was obtained depending on the likelihood of a tax audit.