CASPIAN JOURNAL
MANAGEMENT AND HIGH TECHNOLOGIES
Analysis of the mathematical model for decision making process to choose an optimal object of taxation for biometric researches franchising
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Read | Boyko A.A., Boyko T.A. Analysis of the mathematical model for decision making process to choose an optimal object of taxation for biometric researches franchising // Caspian journal : management and high technologies. — 2017. — №2. — pp. 120-132. |
Boyko A.A. - post-graduate student, Moscow State Technical University named after Bauman, 5 (building 1), 2-ya Baumanskaya St., Moscow, 105005, Russian Federation, boiko_andrew@mail.ru
Boyko T.A. - student, Moscow State Technical University named after Bauman, 5 (building 1), 2-ya Baumanskaya St., Moscow, 105005, Russian Federation, boiko_tatjana@mail.ru
The article describes franchising conditions for biometric researches (BR). The authors developed models that describe income dependence of performed BR quantity. Those models comprise two objects of taxation - “income” and “income reduced by expenses” (“profit”) - that one can use in simplified taxation system. The authors analyze developed models in terms of fixed and variable costs. The conditions for receiving profit are determined and a breakeven point for each option is calculated. The developed decision makingmodels comprise following economic values: lump sum, royalty, price of services for a customer, taxation rate, transport expenses coefficient, franchising contract term and estimated amount of BR. The article provides a criterion for choosing an optimal object of taxation depending on BR amount and a way to calculate a threshold value for this criterion. When the value reaches threshold, it is reasonable to change an object of taxation. When the amount of BR is small, it makes economic sense to use object of taxation titled “income reduced by expenses” (“profit”). When the amount of BR is large, it makes economic sense to use object of taxation titled “income”.
Key words: биометрия, биометрическое исследование, франшиза, паушальный взнос, роялти, налоговая база, объект налогообложения, налоговая ставка, постоянные затраты, переменные затраты, точка безубыточности, biometrics, biometric research, franchising, lump sum, roya