2015, №4

Dynamics of the optimal pricing in the conditions of direct taxation of the company

25.12.201513 октября, 2023Без комментариев

Abstract:

The processes of the optimal pricing in the firm in the conditions of a cost-effective mode of offer and direct taxation by methods of probabilistic-dynamic theory are studied. The Hamilton function, describing the ability of the system to the adoption of opti0mal solutions, is entered and the system of Hamilton’s equations, allowing to find the depicting trajectory of the firm and to study the formation of the major for-performance pricing — volume and costs of the proposal, profit and prices of goods, as the functions of the tax rate, is solved. The modified curve Laffer — dependence of the supply of the goods from the tax rate is obtained. The expression for the effective tax rates, the value of which (≈18%) agrees well with the results of economic theory, is founded. The expression for the production function of the system (cost curve) for different values of the parameter of taxation is investigated. It is shown that for the extremely low tax rates the production function illustrates the law of total costs, in which the role of fixed costs is the delay of the tax parameter. For the large values of the tax parameter the production function goes to a constant, indicating the full costs of firms exclusively by costs of taxation. The expression for the profit of the firm as a function of the overall supply for different values of the tax rate is obtained. It is shown that for the low tax parameter the behavior of the profit curve is no different from the unperturbed case. For the large parameters of the tax the profit function tends to zero about the law, is inversely proportional to the size of the tax rate. The peculiarities of formation of the law of supply firms are described. It is shown that for the low tax load conditions the dependence of the price of the overall supply replicates of undisturbed the supply curve and for at high pressures approach-ing the price curve approach to a curve of the cost production, since of the profitability tends to zero, because of nearly all of the profits were spent to cover tax payments. In the work of the nature described by the Laffer effects associated with the peculiarities of the response of states (phase trajectories) microeconomic systems in the field of tax disturbances at various points during the emergence of the offering price.

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Vyacheslav A. Slavin — Cand. Sci. (Physical and Mathematical), branch of Saint Petersburg State University of Economics (Cheboksary, Russian Federation; e-mail: slavin9297@mail.ru).