Forming Numerical Model For Calculating Optimal Tax Rate For Resolving Stakeholders' Interests

Abstract

For a long time by means of taxes, many state issues of redistribution of finance were resolved, and its size defined the standard of living of the citizens residing on a certain territory. By means of taxes, it is possible to increase the standard of living of population, to provide competitiveness of companies within the country. Competitiveness of a company is defined by many factors, such as the level of expenses, including payment of taxes, which is key. For lack of the competition in the domestic market, the tax component does not strongly influence the consumption level, but determines production price. However, when entering the world market or when competing in domestic market with foreign goods, the lowering of the level of expenses is a necessary condition not only for the successful competition, but also for existence of the company as a structural economic unit. However, it is necessary to know the optimal level of tax rate to provide low cost, on the one hand. But, on the other hand, there is a positive dynamics of the state budget. The authors assume that at the optimal level of the tax rate, the value that is the ratio of the company's key indicators is maintained. The dynamics of the company's development is determined by keeping the ratios between the indicators as a constant value. It is assumed that these ratios will serve as an indicator of competitiveness and will determine the company's development strategy in the domestic and foreign markets.