Abstract
A new approach to taxation modeling is considered that takes into account the relationship between the costs of fixed capital and direct labor. The well-known Balatskii model in which the emphasis is put on fixed capital is substantially generalized. The problem of optimizing the total tax rate with respect to a Laffer-type criterion is solved. Statistical data for Ukraine over 2000–2003 are used.
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Translated from Kibernetika i Sistemnyi Analiz, No. 1, pp. 160–164, January–February 2007.
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Alekseev, D.A., Alekseev, K.D. A taxation model. Cybern Syst Anal 43, 134–138 (2007). https://doi.org/10.1007/s10559-007-0032-z
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DOI: https://doi.org/10.1007/s10559-007-0032-z