ЗАСТОСУВАННЯ ТЕОРІЇ ІГОР В ОПОДАТКУВАННІ ЯК СФЕРІ УЗГОДЖЕННЯ СУСПІЛЬНИХ І ПРИВАТНИХ ІНТЕРЕСІВ
APPLICATION OF GAME THEORY IN TAXATION AS A SPHERE OF COORDINATION OF PUBLIC AND PRIVATE INTERESTS
Сторінки: 202-205. Номер: №4, Том 3, 2020 (284)
Автори:
Коломієць Г. Б.
ДВНЗ «Київський економічний національний університет імені Вадима Гетьмана»
Ganna Kolomiiets
Vadym Hetman Kyiv National University of Economics
DOI: https://www.doi.org/10.31891/2307-5740-2020-284-4(3)-37
Надійшла / Paper received : 11.07.2020
Надрукована / Paper Printed : 28.09.2020
Анотація мовою оригіналу
В роботі наведено результати дослідження застосування теорії ігор в оподаткуванні як можливість виявлення узгодження суспільних, в особі держави, та приватних, в особі платників податків, інтересів.
Ключові слова: оподаткування, узгодження інтересів, теорія ігор.
Розширена анотація англійською мовою
Taxation as a sphere of interaction of public and private interests is a multifaceted process with a complex management mechanism. The complexity of the taxation process is due to the antagonistic interests of the participants in the subjects of tax relations – society in the face of the state as its authorized institution and taxpayers. On the one hand, the growth of government spending requires the greatest socialization of the country’s financial resources through taxes, on the other – the tax burden has an upper limit, which is determined by the financial capabilities of the taxpayer. Therefore, any changes in tax legislation in one way or another are reduced to solving the problem of interaction between the state and the taxpayer. The study of antagonistic interests and the possibility of their coordination – the key to sustainable development of the tax system and the state as a whole.
Tax relations are an active, dynamic system that changes over time. Participants in this system nominate active agents who have their own interests, the ability to formulate goals and choose how to achieve them, based on the relevant circumstances and available resources. That is, the agent behaves strategically: he can deliberately pass distorted information to other agents, evade certain undesirable actions, offer other agents compensation for the implementation of strategies beneficial to him. Interacting active agents form active and dynamic systems.
The current state of development of social and economic relations requires the coordination of the interests of economic agents. The application of game theory in the modeling of economic processes and, in particular, in tax relations makes it possible to assess trends and directions of harmonization of public and private interests, which is the key to sustainable development of the state.
Key words: taxation, coordination of interests, game theory.
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