Modeling the process of information flows in the verification of taxpayer evasion

G.B., Jamalova

Innovative Multidisciplinary Journal of Applied Technology · 2024-yil

Annotatsiya

The most significant functions of the tax system, characterizing various aspects of its activities, include fiscal, social, regulatory, distribution, incentive and control. To implement the correct operation of each of these functions, it is necessary to exercise tax control, an important part of which is tax audits. However, earlier work has shown that performing tax audits with optimal probability is an expensive procedure. Due to the limited budget of tax authorities, such checks are not always feasible. Therefore, to increase tax collection, additional methods should be used to encourage taxpayers to pay taxes honestly. This paper examines a tax control model that considers the dissemination of information about a possible tax audit among taxpayers as an additional incentive for payments. Within the framework of the evolutionary approach to modeling, taxpayers with different risk statuses are considered as population agents: risk-prone, risk-neutral and risk-averse. The idea of information dissemination in a population is studied on the basis of a Markov process in networks with different structures. The influence of this information on the final distribution of risk statuses and tax evasion of taxpayers has been studied. A series of experiments were carried out to model networks and the process of information dissemination in them. Models with artificially introduced centers of influence and in their absence are considered. A comparative analysis of the results obtained is presented.

Maqola ma’lumotlari
MualliflarG.B., Jamalova
JurnalInnovative Multidisciplinary Journal of Applied Technology
NashriyotТДТУ Қўқон филиали
ISSN2995-486X, 2995-486x
Nashr sanasi2024-05-15
Jild2
Son4
Betlar152-162
TilIngliz
Ilmiy sohaTexnika
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

tax audits, risk-propensity, information dissemination, Markov processes on the network, dynamics of opinions.

Ilmiy soha

Texnika

Iqtibos keltirish

APAG.B., Jamalova (2024). MODELING THE PROCESS OF INFORMATION FLOWS IN THE VERIFICATION OF TAXPAYER EVASION. Innovative Multidisciplinary Journal of Applied Technology, 2(4), 152-162. https://www.multijournals.org/index.php/innovative/article/view/948
GOST (OAK)G.B., Jamalova MODELING THE PROCESS OF INFORMATION FLOWS IN THE VERIFICATION OF TAXPAYER EVASION // Innovative Multidisciplinary Journal of Applied Technology. – 2024. – T. 2, № 4. – P. 152-162.
MLAG.B., Jamalova. “MODELING THE PROCESS OF INFORMATION FLOWS IN THE VERIFICATION OF TAXPAYER EVASION.” Innovative Multidisciplinary Journal of Applied Technology, 2(4), 152-162, 2024. https://www.multijournals.org/index.php/innovative/article/view/948
ChicagoG.B., Jamalova. “MODELING THE PROCESS OF INFORMATION FLOWS IN THE VERIFICATION OF TAXPAYER EVASION.” Innovative Multidisciplinary Journal of Applied Technology, 2(4), 152-162 (2024). https://www.multijournals.org/index.php/innovative/article/view/948
HarvardG.B., Jamalova (2024) ‘MODELING THE PROCESS OF INFORMATION FLOWS IN THE VERIFICATION OF TAXPAYER EVASION’, Innovative Multidisciplinary Journal of Applied Technology, 2(4), 152-162. https://www.multijournals.org/index.php/innovative/article/view/948
BibTeX
@article{gbjamalova2024,
  title = {MODELING THE PROCESS OF INFORMATION FLOWS IN THE VERIFICATION OF TAXPAYER EVASION},
  author = {G.B., Jamalova},
  journal = {Innovative Multidisciplinary Journal of Applied Technology},
  year = {2024},
  volume = {2},
  number = {4},
  pages = {152-162},
  url = {https://www.multijournals.org/index.php/innovative/article/view/948}
}

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