Tax revenue planning method
Abstract
Address the issues of building the model of tax flows of the Republic of Belarus, taking into account the interaction between different economic actors. Submitted work scheduling method of tax revenues based on the modification of input – output table allows you to schedule tax flows in the national economy and analyse the impact of these changes on the dynamics of financial flows indicators of economic actors, analyze changes full costs of economic activities under different tax rates for selected economic activity, as well as tackle other tasks within the framework of tax policy State arising in forecasting and planning mechanisms of interaction of economic activities, i. e., linking macroeconomic and sectoral planning.
References
- Leontev V. V. [Selected works] : in 3 vol. Moscow : Ekonomika, 2006 –2007. Vol. 1 : [Economic problems of inter-industrial analysis]. 2006 (in Russ.).
- Khan H. A. Social Accounting matrices (SAMs) and CGE modeling: Using macroeconomic computable general equilibrium models for assessing poverty impact of structural adjustment policies. CIRJE-F-463. 2007. January.
- Zakharchenko N. G. Using social accounting matrices to model the structure of the economic system. Prostranstv. ekon. 2012. No. 1. P. 69 –89. DOI: 10.14530/se.2012.1.069-089 (in Russ.).
- Brown D. K., Deardorff A. V., Stern R. M. CGE Modeling and Analysis of Multilateral and Regional Negotiating Options. Research Seminar in International Economic., School of Public Policy. The University of Michigan, Discussion Paper. 2001.
- McKitrick R. R. The Econometric Critique of Computable General Equilibrium Modeling: the Role of Functional Forms. Econ. Model. 1998. No. 15.
- Korotkevich A. I., Lapko B. V. [Modification of input – output model and its application for identifying and planning total import costs of exported products]. Belarus. econ. J. 2015. No. 4 (73). P. 113–126 (in Russ.).
- Korotkevich A. I., Lapko B. V. [Method of determining the full cost of imports on the basis of modification of Leontief model]. Bank bull. mag. 2015. No. 7 (624). P. 46 –51 (in Russ.).
- Korotkevich A. I., Lapko B. V., Shparun D. V. Modeling of national economic system of Belarus and the direction of its transformation. J. Belarus. State Univ. Economics. 2017. No. 1. P. 126 –135 (in Russ.).
- [Input – Output tables] : statist. compil. National Statistical Committee of the Republic of Belarus. Minsk, 2016 (in Russ.).
The authors who are published in this journal agree to the following:
- The authors retain copyright on the work and provide the journal with the right of first publication of the work on condition of license Creative Commons Attribution-NonCommercial. 4.0 International (CC BY-NC 4.0).
- The authors retain the right to enter into certain contractual agreements relating to the non-exclusive distribution of the published version of the work (e.g. post it on the institutional repository, publication in the book), with the reference to its original publication in this journal.
- The authors have the right to post their work on the Internet (e.g. on the institutional store or personal website) prior to and during the review process, conducted by the journal, as this may lead to a productive discussion and a large number of references to this work. (See The Effect of Open Access.)