Akulova G. Modeling of the behavior of economic agents under conditions of tax competition

The thesis deals with solving of a new important scientific task for the Ukraine’s economy of the modelling of multiagent approach of behaviour of economic agents. For the first time, the concept of multiagent modeling of the behavior of economic agents in the context of tax competition, which relates the behaviour of economic agents with the process of competition of jurisdictions for mobile factors of production by means of tax policy. It allows to predict its consequences and contributes to increasing the competitive advantages of the country (jurisdiction) from the point of view of taxation was developed. For the first time a multiagent model of behaviour of economic agents and jurisdictions that takes into account the mechanism of tax competition and allows studying the influence of tax policy parameters, behavioural factors and structure of public goods on welfare indicators of jurisdictions is developed. The model takes into account the interrelation of tax payment processes, tax evasion and tax evasion control and agents migration. The possibility of choosing the most effective means of the state policy concerning competition in the tax sphere for mobile manufacturing resources is substantiated. The methodological support of simulation of migration of economic agents in the conditions of tax competition was improved. The multiagent approach to modeling the probabilistic mechanism of tax control of economic agents was been further developed. The approach of modelling the impact of evading economic agents from taxation on income was further developed.