Abstract
To analyze the impact of taxes on the motivation and tax burden of a business, the author developed a method based on the the theory of sensitivity, originally created for technical systems. Within the framework of this theory, we developed a tool to analyze the influence of various factors on the indicator under study in the form of sensitivity functions, which are partial derivatives of the dependence of the indicator on the influencing factors. With the help of these functions, we calculate the coefficients of influence, which allows the analysis of various scenarios of the development of events. While creating a tax policy and making managerial decisions, it is necessary to analyze the impact of taxes on the motivation and tax burden of a business. We proposed to use the coefficients of motivation and tax burden. The motivation coefficient shows how many kopecks from the ruble divided between the enterprise and the state goes to the enterprise, and the tax burden coefficient shows how much of this amount goes to the state. The study developed mathematical models corresponding to motivation and tax burden. It demonstrates how to calculate the determination of sensitivity functions and coefficients of influence and provides practical calculations of changes in motivation and tax burden depending on changes in tax rates both separately and simultaneously.
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