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BUSINESS INFORM №10-2014

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24

Section: Economic and Mathematical Modeling
UDC 336.225.66
Vinnikova O. S., Nazarenko H. V.
Prognostics of the Results of Application of Tax Advantages, on the Basis of Simulation Method (p. 153 - 159)

The article is aimed at studying of the capabilities of simulation modeling of the consequent effects on application of tax advantages. Summing up the achievements of the classical scientific papers on simulation, the expediency of application of the economic-mathematical method for prognostics of the consequent effects of the tax advantages application was grounded. The study offered several simulation models that give an idea about their effects on the interests of the subjects of tax relations - State, economic entities and the public. In particular, the simulation modeling results of providing manufacturers of bakery products with income tax advantages were distinguished, among which the most viable option was reducing of the tax rate. The models, which allowed to evaluate the impact of the tax rebates and individual income tax credits on the tax revenues and a reduction in the consumption of traditional energy resources, were also considered. The prospect of further research in this area is to define the possible application of the simulation modeling method in prognostics of the consequent effects on the use of other tax regulation tools, with a view to achieving economic and social outcomes.
Keywords: simulation modeling, tax advantages, corporate profit tax, income tax, tax credit, tax rebates, reduction of the tax rate
Fig.: 5. Tabl.: 2. Bibl.: 9.

Vinnikova Olha S. – Candidate of Sciences (Economics), Senior Lecturer, Department of Taxation, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: vinnikova@online.ua
Nazarenko Hanna V. – Candidate of Sciences (Economics), Senior Lecturer, Department of Taxation, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: av_komarova@mail.ru

Article is written in Ukrainan
Downloads/views: 161

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Reference to this article:
Vinnikova, Olha S., and Nazarenko, Hanna V. (2014) “Prognostics of the Results of Application of Tax Advantages, on the Basis of Simulation Method.” Business Inform 10:153–159.


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