Mathematical support for the formation a compromise tax on the profit of the region engineering enterprises

Abstract

The task of managing the regional budget through the local income tax of business entities is very difficult. When solving it, it is necessary to take into account the interests of the authorities, businessmen and the population. The article is devoted to the search for such methods for calculating income tax rates that implement the necessary compromise of interests. The two-level algorithm proposed in the article takes into account the indicator of the integration of economic entities into the economy of the territory. First, the analysis and formation of tax rates for clusters of economic entities is carried out - taking into account the profits of entities and the number of employees in them. This is a top-level task. The group of socially significant economic entities for the region is studied at the lower level, its own optimization models are proposed for it. The results of model testing of models and algorithms are presented. It is shown that for machine-building enterprises a reasonable rate of profit tax to the local budget is 15.5%.