Compliance with tax laws in the Russian Federation: trust or control
Tax evasion processes have been analyzed using the "slippery slope" concept, which has made it possible to assess the influence of socio-psychological and "rational" factors on the behavior of taxpayers in the context of voluntary and involuntary compliance with the tax laws. The...
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| Auteurs principaux: | , |
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| Format: | Статья |
| Langue: | English |
| Publié: |
ASSOC INFORMATION COMMUNICATION TECHNOLOGY EDUCATION & SCIENCE
2021
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| Sujets: | |
| Accès en ligne: | https://dspace.ncfu.ru/handle/20.500.12258/15979 |
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| Résumé: | Tax evasion processes have been analyzed using the "slippery slope" concept, which has made it possible to assess the influence of socio-psychological and "rational" factors on the behavior of taxpayers in the context of voluntary and involuntary compliance with the tax laws. The representatives of small and medium businesses acted as the respondents, who evaluated their behavior in the framework of procedural, distributive, and punitive justice. The simulation results have shown that compliance with tax legislation, regardless of its voluntary or involuntary nature, depends on the level of trust in public authorities and the subjective perception of justice of the current tax system |
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