The influence of taxpayers behavioral factors on tax evasion

The article examines the limitations of an objective and subjective nature when studying the processes of tax evasion that arise within the framework of the concept of rational choice. Using the behavioral an experimental economics tools, it is shown that the specificity of decision-making by taxpay...

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Hoofdauteurs:	Kuzmenko, V. V., Кузьменко, В. В., Molodykh, V. A., Молодых, В. А.
Formaat:	Статья
Taal:	English
Gepubliceerd in:	TUENGR GROUP 2022
Onderwerpen:	Tax morality Taxpayer decision-making Behavioral economics tools Tax legislation Experimental economics
Online toegang:	https://dspace.ncfu.ru/handle/20.500.12258/19393
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id	ir-20.500.12258-19393
record_format	dspace
spelling	ir-20.500.12258-193932022-03-31T07:45:54Z The influence of taxpayers behavioral factors on tax evasion Kuzmenko, V. V. Кузьменко, В. В. Molodykh, V. A. Молодых, В. А. Tax morality Taxpayer decision-making Behavioral economics tools Tax legislation Experimental economics The article examines the limitations of an objective and subjective nature when studying the processes of tax evasion that arise within the framework of the concept of rational choice. Using the behavioral an experimental economics tools, it is shown that the specificity of decision-making by taxpayers leads to the need to include social, demographic, an other factors of an individual and group nature in the model. The simulation results indicate that compliance with tax legislation significantly depends on the level of trust in government authorities and the subjective perception o the fairness of the current tax system. Taxpayers have a personal opinion, which, together with existing social ties, influences the choice of an appropriate behavior model. Further development of research on tax evasion processes requires the development of more detailed methods that take into account the heterogeneity of taxpayer groups, social norms, and accepted stereotypes of behavior at the subnational level. 2022-03-31T07:45:08Z 2022-03-31T07:45:08Z 2021 Статья Ledovskaya, A., Kuzmenko, V., Molodykh, V. The influence of taxpayers behavioral factors on tax evasion // INTERNATIONAL TRANSACTION JOURNAL OF ENGINEERING MANAGEMENT & APPLIED SCIENCES & TECHNOLOGIES. - 2021. - Том 12. - Выпуск 13. - Номер статьи 12A13L. - DOI10.14456/ITJEMAST.2021.264 http://hdl.handle.net/20.500.12258/19393 en INTERNATIONAL TRANSACTION JOURNAL OF ENGINEERING MANAGEMENT & APPLIED SCIENCES & TECHNOLOGIES application/pdf TUENGR GROUP
institution	СКФУ
collection	Репозиторий
language	English
topic	Tax morality Taxpayer decision-making Behavioral economics tools Tax legislation Experimental economics
spellingShingle	Tax morality Taxpayer decision-making Behavioral economics tools Tax legislation Experimental economics Kuzmenko, V. V. Кузьменко, В. В. Molodykh, V. A. Молодых, В. А. The influence of taxpayers behavioral factors on tax evasion
description	The article examines the limitations of an objective and subjective nature when studying the processes of tax evasion that arise within the framework of the concept of rational choice. Using the behavioral an experimental economics tools, it is shown that the specificity of decision-making by taxpayers leads to the need to include social, demographic, an other factors of an individual and group nature in the model. The simulation results indicate that compliance with tax legislation significantly depends on the level of trust in government authorities and the subjective perception o the fairness of the current tax system. Taxpayers have a personal opinion, which, together with existing social ties, influences the choice of an appropriate behavior model. Further development of research on tax evasion processes requires the development of more detailed methods that take into account the heterogeneity of taxpayer groups, social norms, and accepted stereotypes of behavior at the subnational level.
format	Статья
author	Kuzmenko, V. V. Кузьменко, В. В. Molodykh, V. A. Молодых, В. А.
author_facet	Kuzmenko, V. V. Кузьменко, В. В. Molodykh, V. A. Молодых, В. А.
author_sort	Kuzmenko, V. V.
title	The influence of taxpayers behavioral factors on tax evasion
title_short	The influence of taxpayers behavioral factors on tax evasion
title_full	The influence of taxpayers behavioral factors on tax evasion
title_fullStr	The influence of taxpayers behavioral factors on tax evasion
title_full_unstemmed	The influence of taxpayers behavioral factors on tax evasion
title_sort	influence of taxpayers behavioral factors on tax evasion
publisher	TUENGR GROUP
publishDate	2022
url	https://dspace.ncfu.ru/handle/20.500.12258/19393
work_keys_str_mv	AT kuzmenkovv theinfluenceoftaxpayersbehavioralfactorsontaxevasion AT kuzʹmenkovv theinfluenceoftaxpayersbehavioralfactorsontaxevasion AT molodykhva theinfluenceoftaxpayersbehavioralfactorsontaxevasion AT molodyhva theinfluenceoftaxpayersbehavioralfactorsontaxevasion AT kuzmenkovv influenceoftaxpayersbehavioralfactorsontaxevasion AT kuzʹmenkovv influenceoftaxpayersbehavioralfactorsontaxevasion AT molodykhva influenceoftaxpayersbehavioralfactorsontaxevasion AT molodyhva influenceoftaxpayersbehavioralfactorsontaxevasion
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The influence of taxpayers behavioral factors on tax evasion

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