Tax Evasion and Modelling

Each country implements its own tax system. Systemic analysis of tax burden, severity of taxation is a pressing problem not only socio-economic, but also legal. This is facilitated by the often observed tax evasion of the taxpayer, the concealment of his income. Effective investigation of tax offences requires the involvement not only of tax laws, IT, but also of mathematical, computer modeling of the taxpayer's behavior, his choice. This problem is relevant in many countries, especially developing countries. In Vietnam, as in Russia, this problem is studied quite carefully and methodologically correctly. In addition to system-wide modelling principles, flexible, problem-oriented models of different tax situations and regional or sectorial taxes are also explored. In this work, a systematic analysis of the problem of the severity of the tax burden was carried out and an expandable model of tax evasion was proposed. The model proposed in the work is intended for the initial stage of modeling, so the conclusion indicates possible ways to modify them. It's a complex and multidimensional task, it's necessary to solve it iteratively, gradually reducing uncertainty and structural complexity of the system. The system analysis performed will allow implementing adaptive simulation procedures with adequacy estimates on each iteration and model improvement. The model version considered takes into account tax evasion as a function of increasing the tax burden and other functions. A comparison was made with the classical Laffer curve. Based on the analysis of models of taxation and tax regulation, the work discusses various modifications of the proposed model of tax evasion. Not only socio-economic aspects of tax burden optimization are considered, but also legal, social, technological. The behavioral principles of the taxpayer and the tax inspector, their interactions in the calculation, control and payment of taxes are taken into account. Situational modelling of such interactions will facilitate and facilitate such interactions for the benefit of the State and society.