Didenko A. Modeling of socio-economic efficiency of the tax system in tourism business

Conceptual principles of modelling of socio-economic efficiency of the tax system in the tourism business are developed in this dissertation research. They include two parts: the assessment and management. The concept involves verification of the hypothesis of the existence of synergy between three collaborating sectors of civil society - government, business and society. The basis for structural logic of concepts incorporates principles of the tax system identified by J. Stiglitz. These include: economic efficiency, administrative simplicity, flexibility, political accountability and fairness. Implementation of the concept consists of three stages. At the first stage the tax potential of the tourism sector is calculated. At the second stage strategy of interaction of government, business and society is constructed. The third step is to choose the tax systems of tourism enterprises to optimize tax payments. At each stage the following criteria serve as indicators of socio-economic efficiency of the tax system: maximization of the share of the realized tax capacity, minimizing the risk of the tax system in the tourist industry, maximization of economic efficiency.