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:	Molodykh, V. A., Молодых, В. А.
Format:	Статья
Langue:	English
Publié:	ASSOC INFORMATION COMMUNICATION TECHNOLOGY EDUCATION & SCIENCE 2021
Sujets:	Tax evasion Behavioral economics Slippery slope model
Accès en ligne:	https://dspace.ncfu.ru/handle/20.500.12258/15979
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spelling	ir-20.500.12258-159792021-06-23T13:07:27Z Compliance with tax laws in the Russian Federation: trust or control Molodykh, V. A. Молодых, В. А. Tax evasion Behavioral economics Slippery slope model 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 2021-06-03T14:20:36Z 2021-06-03T14:20:36Z 2021 Статья Aliev, M; Milovanova, E; Moiseenko, I ; Molodykh, V. Compliance with tax laws in the Russian Federation: trust or control // TEM JOURNAL-TECHNOLOGY EDUCATION MANAGEMENT INFORMATICS. - 2021. - Том: 10. - Выпуск: 1. - Стр.: 310-317 http://hdl.handle.net/20.500.12258/15979 en TEM JOURNAL-TECHNOLOGY EDUCATION MANAGEMENT INFORMATICS application/pdf application/pdf ASSOC INFORMATION COMMUNICATION TECHNOLOGY EDUCATION & SCIENCE
institution	СКФУ
collection	Репозиторий
language	English
topic	Tax evasion Behavioral economics Slippery slope model
spellingShingle	Tax evasion Behavioral economics Slippery slope model Molodykh, V. A. Молодых, В. А. Compliance with tax laws in the Russian Federation: trust or control
description	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
format	Статья
author	Molodykh, V. A. Молодых, В. А.
author_facet	Molodykh, V. A. Молодых, В. А.
author_sort	Molodykh, V. A.
title	Compliance with tax laws in the Russian Federation: trust or control
title_short	Compliance with tax laws in the Russian Federation: trust or control
title_full	Compliance with tax laws in the Russian Federation: trust or control
title_fullStr	Compliance with tax laws in the Russian Federation: trust or control
title_full_unstemmed	Compliance with tax laws in the Russian Federation: trust or control
title_sort	compliance with tax laws in the russian federation: trust or control
publisher	ASSOC INFORMATION COMMUNICATION TECHNOLOGY EDUCATION & SCIENCE
publishDate	2021
url	https://dspace.ncfu.ru/handle/20.500.12258/15979
work_keys_str_mv	AT molodykhva compliancewithtaxlawsintherussianfederationtrustorcontrol AT molodyhva compliancewithtaxlawsintherussianfederationtrustorcontrol
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Compliance with tax laws in the Russian Federation: trust or control

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