Models of Optimal Organization of Tax Inspection

The problem of optimal organization of state inspection with an honest head and rational auditors is considered. Audit schemes are investigated in which the honest behavior of taxpayers and auditors turns out to be resistant to coalition deviations. In addition to hierarchical structures, a three-stage scheme with cross-checking is considered. It is proved that cross-checking is never optimal. The minimum audit costs for two- and three-level structures are determined. The best option is specified depending on the model parameters.