Abstract:

The essence of the price is expressed in its functions; one of the most important of them is the distribution. With pricing established national income is distributed between the market actors. This distribution is multiplicative. Fiscal multipliers show the impact of discretionary changes to core budget indicators and allow you to form sound economic policy. The purpose of the study to determine the optimal allocation mechanism established the national product among the market agents based on price ad valorem, specific and complex taxes.

Authors in the study used a VAR model to calculate the magnitude of the fiscal multiplier generated by the value added tax (VAT) and excise duty (A).

Existing pricing models no longer cope with the emerging challenges of efficient distribution and modalities for the accounting of internal and external factors. Therefore, when creating a pricing policy increasingly turn to the tax agreements, providing for a deviation from the tax pricing.