Models of optimal organization of the tax inspection
Year: 2024
Type: article
Abstract: The problem of optimal organization of the state inspection with an honest head and rational inspectors is considered. The audit schemes are being investigated, in which the honest behavior of taxpayers and auditors turns out to be resistant to deviations from their coalitions. In addition to hierarchical structures, a three-stage scheme with cross-checking is considered. It has been proven that cross-checking is never optimal. The minimum audit costs for 2- and 3-level structures have been determined. The best option is specified depending on the model parameters.
Institution: Lomonosov Moscow State University
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405262364