Practical aspects of the application of game theory in optimization of taxation of business entities

The purpose of the study is the practical application of game theory in economics using the example of the problem of optimizing the taxation system for a business entity. The scientific achievements of scientists in the practical application of the methodology of game theory for specific economic situations are identified. The content and tasks of game theory in decision-making in conflict situations and the analysis of strategic interactions are considered. The essence of the game in game theory as a mathematical model of a conflict situation is revealed. The necessary elements are established in order to set the game: players, player strategies, and the payoff function. One of the types of games in game theory is considered, namely statistical games or games with nature. The features of such games are identified, in which only one of the parties is an active player, acts consciously and makes decisions taking into account a certain objective reality, which is usually called nature or the environment. For example, a game with nature is given, the active player is a business entity that chooses the best taxation system for itself based on the criterion of minimizing tax payments, and the passive player is nature (environment) in the form of the current taxation system. Thus, the participants of the statistical game for the situation of choosing the optimal taxation system for a business entity are determined. The strategies of the first player, namely the business entity, are determined, related to the options for paying the single tax, if its performance indicators meet the conditions of an individual entrepreneur who pays the single tax of group 3: strategy A1 – 5% of the amount of income received excluding VAT; strategy A2 – 3% of the amount of income received with VAT. The strategies of the second player, namely the state and its tax policy, which in this case offers a choice between the following taxation systems, are also determined: strategy B1 – general taxation system; strategy B2 – simplified taxation system. Calculations were made and the payment matrix (or rather, the matrix of losses or tax payments) of the given game with nature was formed. To solve the game with nature, the dominant result criterion or the optimism criterion was applied, which is based on the principle of choosing the strategy that provides the best of the best results. The optimal variant of the taxation system for the studied business entity in the described economic situation was substantiated.