APPLICATION OF DEA METHOD TO SIMULATE THE TAXATION OF AGRICULTURAL ORGANIZATIONS

Abstract

Purpose: To propose a model of taxation of agricultural producers on the basis of the data envelope method and justify the appropriateness of its use. Discussion: One of the problems concerning relations between the tax authorities with taxpayers is a retarded response to changes in the tax services business environment organizations taxpayers. In this regard, an important issue is the development of economic and mathematical tools for the rapid assessment of the state of the environment of the organization and its possible changes resulting from the implementation of appropriate fiscal policy. Results: The economic-mathematical model based on the method of data analysis shell that due to ease of construction can be used to quickly assess the impact of the current tax policy for taxpayers.