Abstract
Worldwide maritime shipping services are distinguished by the fact that this type of transportation is the lowest in cost and, as a consequence, the most common. This situation is identified by the fact that modern seaports can primarily serve not only as final delivery points, but also as regional hubs for other groups of goods. In this regard, competition measures are taken, which are tangent to tax revenues, seaports require greater attention to the taxation issue. The research is novel in that seaports become the basis for an international competitive situation. The authors determine that tax revenues depend not only on the geographical distribution of the port, but also on the international tax regime. In this regard, the use of specialized tax regimes, the time of their application and methods of termination require the establishment of individual tax regimes, which ports must develop and implement independently. The article develops a tax model applicable to a significant number of agents that are often in a state of cooperation. The practical application of the developed model can be presented to increase the investment attractiveness of the port in the structure of increasing the efficiency of the public sector of the economy.
Highlights
In the context of the development of market relations in the Russian Federation, the globalization of economic relations, the deepening of the integration of the Russian economy into the world economic system, Russia's entry into the World Trade Organization, an important role is given to the steady growth of international cargo traffic.Research of domestic and foreign scientists and relevant specialists indicates that the demand for transport services in the world on a whole grows annually by 6-8% and significantly outruns the growth of world gross product
The authors determine that tax revenues depend on the geographical distribution of the port, and on the international tax regime
To build a multi-agent model according to the model structure and the concept of multi-agent modelling of the behaviour of economic agents in the conditions of tax competition, prototype models were developed to simulate individual processes and to build sustantial modules of the general model (Beresford, 2012)
Summary
In the context of the development of market relations in the Russian Federation, the globalization of economic relations, the deepening of the integration of the Russian economy into the world economic system, Russia's entry into the World Trade Organization, an important role is given to the steady growth of international cargo traffic.Research of domestic and foreign scientists and relevant specialists indicates that the demand for transport services in the world on a whole grows annually by 6-8% and significantly outruns the growth of world gross product. In the context of the development of market relations in the Russian Federation, the globalization of economic relations, the deepening of the integration of the Russian economy into the world economic system, Russia's entry into the World Trade Organization, an important role is given to the steady growth of international cargo traffic. The highest intensity of cargo traffic is observed between the countries of Europe, Asia-Pacific Region, and Russia. This tendency has led to an increase in commodity exchange and, as a consequence, to the volume growth of intercontinental cargo traffic. These factors indicate the key role of maritime transport in the development of the global economy and the implementation of international cargo transport
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