Tax Authority and Taxpayers: How Does Mutual Collecting of Information Affect the Effectiveness of Tax Control

Lots of works have been devoted to the modelling tax control. In classic game-theoretic formulation, subject study is interaction between authority and taxpayers. However, along with such attitude problem, some allow us auxiliary problems related collection Two these issues are worth mentioning. The first dissemination information about future audits among taxable population. second gathering analysis on tendency taxpayers evasion. It was shown that both processes can be used adjust authority's strategy optimize in order improve collection. mutual collecting by decreases total revenue. formulated problem accompanied processes, their simulation, comparative results.