RUDN Journal of EconomicsRUDN Journal of Economics2313-23292408-8986Peoples’ Friendship University of Russia named after Patrice Lumumba (RUDN University)2130010.22363/2313-2329-2019-27-1-49-62Research ArticleLaffer points, area of fiscal contradictions and taxpayers’ acceptance powerShcherbakovGleb V.<p>master student of S.M. Nikol’skii Mathematical Institute of Peoples’ Friendship University of Russia (RUDN University).</p>glijeb@ya.ruPeoples’ Friendship University of Russia (RUDN University)15122019271496219062019Copyright © 2019, Shcherbakov G.V.2019<p>The Laffer curve is the eternal problem of mathematical economics. Attempts to find the Laffer curve functions lead to new results that do not give the function in coordinates tax burden - tax revenues but give results in larger dimensions. Purpose of the article is developing tools to access the excessive tax burden on organizations. The general methods used in the article are analysis, generalization, synthesis. Special methods are mathematical induction, mathematical methods. In the study previously proposed mathematical models of Laffer curves by V.G. Papava (Ananiashvili, Papava, 2010) and E.V. Balatskii (Balatskii, 2000) are generalized and clarified. Taxation limit concept is expanded and necessity of determining the lower taxation limit is shown. The new approach to determining the values of Laffer points based on the use of tax burden and current assets turnover ratio is proposed. The determination of taxpayers acceptance power (in meaning exponent) is introduced and the property linking it with area of fiscal contradictions is shown. The constancy of the location of the first and second kind Laffer points is proved. Conditions limiting the sets of values of Laffer points are given. As a result the concept of the area of fiscal contradictions is divided with concepts of Laffer curves and Laffer points.</p>Laffer curvestax burdenreproduction cyclearea of fiscal contradictionsкривые Лаффераналоговая нагрузкавоспроизводственный циклзона фискальных противоречий[Ananiashvili Yu., Papava V. (2010). Nalogi i makroekonomicheskoe ravnovesie: laffero-keinsianskii sintez [Taxes and macroeconomic equilibrium: Lafferian and Keynesian synthesis]. Stockholm, CA & CC Press. (In Russ.)][Balatskii E.V. (2003). Invariantnost’ fiskal’nykh tochek Laffera [Invriance of Laffer fiscal points]. Mirovaya ekonomika i mezhdunarodnye otnosheniya, (6), 62-71. (In Russ.)][Balatskii E.V. (2000). Effektivnost’ fiskal’noi politiki gosudarstva [Efficiency of State Fiscal Policy]. Studies on Russian Economic Development, (5), 32-45. (In Russ.)][Mironov V.A. (2009). Distortnost’ v sbalansirovannoi sisteme pokazatelei effektivnosti menedzhmenta: monografiya [Distortion in a balanced system of management performance indicators: monograph]. Tver’: Tver State Technical University Publ. (In Russ.)][Nalogovoe pravo: uchebnik dlya vuzov [Tax law: textbook for higher schools]. (2015). Moscow: Al’pina Publ. (In Russ.)][Tax Code of the Russian Federation (part 2). No. 117-FZ. (August 5, 2000). (In Russ.)][Olenyov N.N., Starodubtseva V.S. (2008). Issledovanie vliyaniya tenevogo oborota na sotsial’noekonomicheskoe polozhenie v Respublike Altai [Study of the influence of shadow turnover on the socio-economic situation in the Republic of Altai]. Regional Economics: Theory and Practice, 11(68), 32-37. (In Russ.)][Faekov V.Ya. (2011). Bol’shoi finansovyi slovar’: v 2 t. [New Financial Dictionary: in 2 vol.]. Moscow: International Relations Publishing House. (In Russ.)][Finansovo-kreditnyi entsiklopedicheskii slovar’ [Finance & credit encyclopedic glossary]. (2002). Moscow: Finansy i statistika Publ. (In Russ.)][Maiburov I.A., Ivanov Yu.B. (2016). Entsiklopediya teoreticheskikh osnov nalogooblozheniia [Encyclopedia of theoretical foundations of taxation]. Moscow: UNITY-DANA Publ. (In Russ.)]