{"title":"Salah-Mohammad triangular distribution Curve is an Alternative to the Laffer curve","authors":"Salah Salimian, Mohammad Hadi Sobhanian","doi":"10.3934/jdg.2023021","DOIUrl":null,"url":null,"abstract":"Today, financing the government's expenses through taxes is the main and, at the same time, the most stable method, with the least negative economic consequences, stabilizing the economy by adopting optimal policies in recession and inflation conditions. The costs for the government have increased due to the extent of the government's obligations in the economic and social fields, requiring the implementation of ways to increase tax revenues and obtain resources to cover these costs. This paper deals with modeling the game between the taxpayers and the tax administration to achieve the factors affecting the optimal performance tax rate and determine the optimal performance tax rate. Assuming that the income of the tax affairs organization (government) is distributed triangularly in the interval [0, 1], and the quality of the investigating group is not known to the taxpayers, the proposed game is solved, and theorems are presented. The results showed that the income of the tax affairs organization had an inverse relationship with investigation costs and a direct relationship with the fines received from the taxpayers. Also, under certain conditions, the income of the tax affairs organization increases with the increase in the quality of the assessment groups. Finally, there was an inverse relationship between the optimal tax rate and the variables of investigating quality and diagnostic tax.","PeriodicalId":42722,"journal":{"name":"Journal of Dynamics and Games","volume":"131 1","pages":"0"},"PeriodicalIF":1.1000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Dynamics and Games","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3934/jdg.2023021","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"MATHEMATICS, INTERDISCIPLINARY APPLICATIONS","Score":null,"Total":0}
引用次数: 0
Abstract
Today, financing the government's expenses through taxes is the main and, at the same time, the most stable method, with the least negative economic consequences, stabilizing the economy by adopting optimal policies in recession and inflation conditions. The costs for the government have increased due to the extent of the government's obligations in the economic and social fields, requiring the implementation of ways to increase tax revenues and obtain resources to cover these costs. This paper deals with modeling the game between the taxpayers and the tax administration to achieve the factors affecting the optimal performance tax rate and determine the optimal performance tax rate. Assuming that the income of the tax affairs organization (government) is distributed triangularly in the interval [0, 1], and the quality of the investigating group is not known to the taxpayers, the proposed game is solved, and theorems are presented. The results showed that the income of the tax affairs organization had an inverse relationship with investigation costs and a direct relationship with the fines received from the taxpayers. Also, under certain conditions, the income of the tax affairs organization increases with the increase in the quality of the assessment groups. Finally, there was an inverse relationship between the optimal tax rate and the variables of investigating quality and diagnostic tax.
期刊介绍:
The Journal of Dynamics and Games (JDG) is a pure and applied mathematical journal that publishes high quality peer-review and expository papers in all research areas of expertise of its editors. The main focus of JDG is in the interface of Dynamical Systems and Game Theory.