Revista de la Academia de Gestión Estratégica

1939-6104

Abstracto

State Tax Policy Modeling Toolkit

Akram Abbas Rhaif AL-Hamzawi, Dzina SHPARUN, Aleksei KOROTKEVICH

On the basis of the methodology of the intersectoral input-output balance and the table system “Costs – Otput” a toolkit for planning the state tax policy, reflecting the interaction of different types of economic activity and state was developed. The calculation of the total costs of each type of economic activity for taxes and collections per unit of a final product was carried out. Quantitative estimation of change in the amount of the taxes and collections received by the state from each type of economic activity in case of change in production volumes of any of them was performed. The financial consequences of changes in tax rates for certain types of economic activity, the interinfluence of output volumes and prices for products of various types of economic activity and the amounts of taxes and collections paid were determined.