Abstract
The authors propose the simplest model of the taxation management system, the methodological basis of which is the Fredholm integral equation of the second kind and the naturally occurring boundary conditions related to it, which allow us to distinguish a single solution from a two-parameter system of solutions. The model takes into account a concentrated lag, that is, a delay, an excessive increase of which delays investment tax flows into the economy, which reduces its flexibility and turbulence of cash disbursement. The authors justifiedthe role of artificial intelligence (in simple cases, robotics) for a global (integral) model that reflects the process of tax collection, focused on minimizing “arrears”, that is, those funds that could become taxable, but, for various reasons, did not become them. The result of the work is the study of a mathematical model of the tax management system. Two methods (exact and approximate) are proposed to solve the Fredholm integral equation which is a formalization of the process under study.
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Silaev, A.A., Parshikova, G.Y., Perfiliev, A.A. (2022). Model of the Tax Management System in the Conditions of Cash Turbulence. In: Ashmarina, S.I., Mantulenko, V.V., Vochozka, M. (eds) Proceedings of the International Scientific Conference “Smart Nations: Global Trends In The Digital Economy”. Lecture Notes in Networks and Systems, vol 397. Springer, Cham. https://doi.org/10.1007/978-3-030-94873-3_16
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DOI: https://doi.org/10.1007/978-3-030-94873-3_16
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