EKHOSUEHI, VIRTUE U.; OSAGIEDE, AUGUSTINE A. - In: Asia-Pacific Journal of Operational Research (APJOR) 29 (2012) 06, pp. 1250033-1
In this study, we have applied optimal control theory to determine the optimum value of tax revenues accruing to a state given the range of budgeted expenditure on enforcing tax laws and awareness creation on the payment of the correct tax. This is achieved by maximizing the state's net tax...