The Effect of Platform Data Quality on Tax Compliance in Digital Economy: A Multiagent Based Simulation
Table 1
Description of all parameters in the MABS model.
Type
Notation
Definition
Range
Exogenous parameters
Number of agents
Positive integer
Proportional tax rate
(0, 1)
Audit rate
(0, 1)
Penalty rate
Audit mode
{1, 2, 3}
Invariant parameter in the audit probability function
Variable parameter in the audit probability function, used to control the audit probability of the tax authority, abbreviated as audit intensity parameter
(0, 1]
Quality of platform data
[0, 1]
Agent attribute parameters
Taxable income of the agent
Assessed taxable income of the agent
Risk coefficient of the agent
Declared income of the agent
Estimated value of parameter in the audit probability function by the agent
