税务稽查最优组织模型

IF 0.5 4区数学 Q3 MATHEMATICS

Doklady Mathematics Pub Date : 2025-03-28 DOI:10.1134/S1064562424602609

A. A. Vasin, N. I. Tsyganov

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引用次数: 0

摘要

考虑了一个诚实的领导和理性的审计员的最优国家监察组织问题。本文对审计方案进行了研究，结果表明纳税人和审计师的诚实行为对联盟偏差具有抵抗性。除了分层结构外，还考虑了具有交叉检查的三阶段方案。证明了交叉检验从来都不是最优的。确定了二级和三级结构的最低审计成本。根据模型参数指定最佳选项。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

Models of Optimal Organization of Tax Inspection

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Models of Optimal Organization of Tax Inspection

The problem of optimal organization of state inspection with an honest head and rational auditors is considered. Audit schemes are investigated in which the honest behavior of taxpayers and auditors turns out to be resistant to coalition deviations. In addition to hierarchical structures, a three-stage scheme with cross-checking is considered. It is proved that cross-checking is never optimal. The minimum audit costs for two- and three-level structures are determined. The best option is specified depending on the model parameters.

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来源期刊

Doklady Mathematics 数学-数学

CiteScore

1.00

自引率

16.70%

发文量

审稿时长

3-6 weeks

期刊介绍： Doklady Mathematics is a journal of the Presidium of the Russian Academy of Sciences. It contains English translations of papers published in Doklady Akademii Nauk (Proceedings of the Russian Academy of Sciences), which was founded in 1933 and is published 36 times a year. Doklady Mathematics includes the materials from the following areas: mathematics, mathematical physics, computer science, control theory, and computers. It publishes brief scientific reports on previously unpublished significant new research in mathematics and its applications. The main contributors to the journal are Members of the RAS, Corresponding Members of the RAS, and scientists from the former Soviet Union and other foreign countries. Among the contributors are the outstanding Russian mathematicians.