Home  Journals  Finance and Credit  45(621) - 2014 December

An incentive model to reduce tax payable of organizations allowing for tax risk factors

Available online: 1 December 2014

Subject Heading: Taxation

JEL Classification: 

Pages: 58-67

One of priority areas of tax policy of the Russian Federation is an increase in tax administration efficiency, including collection of tax payable, which enables to increase budget revenues without increasing tax burden on the economy. The subject of the research is a mechanism of interaction of tax authorities and organizations while collecting debts for tax in the condition of tax risks. The purpose of the research is modeling the processes of tax debt reduction and substantiating an adequate set of actions using the methods of economic and mathematical modeling. The author proposes a mechanism of selecting a strategy aimed at collecting by tax authorities of tax arrears to the budget, and a suitable set of measures. The author divides the process of reducing organizations' tax debt to the budget into stages. At each stage, the author identifies the specifics and tasks, which are solved by tax authorities to reduce tax debts. To handle the problem effectively the author suggests using the methods of economic and mathematical modeling. The study considers total income of the population to be a basic indicator of synergetic cooperation of tax authorities and organizations while settling and reducing tax debts. Using the methods of cluster analysis provides for adequate classification of organizations, extends analytical possibilities for creating an integral system of tax debt settlement. The author offers optimization models, which enable tax authorities to enhance tax administration efficiency and to successfully go through all identified stages of debt repayment process. The prospects of the offered set of models include the study of possibilities and methods of their application within the framework of multilevel hierarchical systems. The author identifies the optimization of inter-level (for example, inter-budgetary) resource allocation as an additional criterion of increasing efficiency of organizations' tax debt reduction process. It is necessary to consider separately the resources used and redistributed between different stages and the resources which can be used only at one stage. The author concludes that practical application of the offered optimization models will ensure effective passing through the identified stages of tax debt repayment process.

Keywords: tax policy, debt, tax risk, optimization model, criterion, optimality, cluster analysis, verification, stimulation, economic, development

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