Use of DEA-models for harmonization of relationships between the tax authorities and the taxpayers

Abstract

Purpose: to show ways of interests coordination of tax authorities and taxpayers on the basis of decision DEA-model. Discussion: one of the problems relating to the relationship of tax authorities with taxpayers and specifically their different interests. In this regard, an important issues the development of economic and mathematical tools to identify opportunities to smooth out these contradictions. The author proves the possibility of harmonizing the interests of tax authorities and taxpayers' organizations present in the existing taxation system. Results: the article exam different reasons for the difference in the interests of tax authorities and taxpayers. Also the author proposes a variant of searching for ways to smooth out these differences based on the DEA-method. This paper describes the solution of the DEA-model for specific organizations of the Krasnodar Territory.