Evaluation of the influence of the structure and rate of taxes Cover Image

Mokesčių ir socialinio draudimo įmokų masto ir struktūros
Evaluation of the influence of the structure and rate of taxes

Author(s): Aleksandras Vytautas Rutkauskas, Džiuljeta Ruškytė, Vytas Navickas
Subject(s): Economy
Published by: Vilnius Gediminas Technical University
Keywords: network of expert systems; stochastically informative expertise; distribution of the attribute value probability; optimal allocation of resources under uncertainty.

Summary/Abstract: The aim of this article is to make use of the possibilities of stochastically informative expertise system, adapting it for the analysis of interactions between the tax scale and structure with changes in the labour market. In this article, stochastically informative expertise is understood as a case of expert evaluation, when the expert estimate of the possibilities of the analysed characteristic are presented as probability distributions. The authors aim to constructively merge the idea of stochastically informative expertise with possibilities of correlation and regression analysis methods. On one hand, possibilities of the correlation regression analysis to determine the characteristics and forms of dependencies are achieved taking into account the influence of the indeterminate. On the other hand, the method of stochastically informative expertise used together with possibilities of imitative modelling allows the information obtained through correlation regression analysis to be used for the description by their value probability distributions of the indicators of analysed interactions, this way naturally merging the possibilities of effectiveness and reliability while assessing the interactive processes between the labour market and taxes or social insurance contributions.

  • Issue Year: 14/2013
  • Issue No: 2
  • Page Range: 83-96
  • Page Count: 14
  • Language: Lithuanian