Математический подход к формированию регулирования отечественных производителей на региональном уровне

Abstract

Purpose: Article is devoted to questions of forming of the mechanism of fiscal regulation of the entities of the region founded on use of mathematical tools. Discussion: in the assumption that each separate entity represents difficult, dynamic, active system, authors suggest a region management to be estimates of values of economic indicators of the entity which can be reached in case of specific values of a rate of the income tax the basis for decision making. Such estimates can be received on the basis of implementation of the mathematical model describing forming by a rational management of the entity of an optimum trajectory of development. Results: Authors offered the mechanism of tax regulation allowing to prove need of provision of tax benefits to the specific entity; to determine the maximum size of a rate of the income tax providing achievement of required values of economic indicators of the entity; to calculate control measure values. Results of applied calculations and practical implementation confirmed a possibility of use of the mechanism for increase in efficiency of acceptance of management decisions in the field of fiscal regulation.