Комп’ютерне моделювання впливу сукупної ставки оподаткування на діяльність підприємств

Abstract

This paper shows the results of the study depends imaginary company tax payments of the aggregate tax rate and the level of its profitability. Two-factor experiment was carried out in a simulation environment Matlab + Simulink. It is proved that the optimal aggregate tax rate of enterprises with low profitability (<20%) is a value within 30%.