TY - GEN

T1 - Experimental studies of taxpayers behavior in Russia

T2 - 30th International Business Information Management Association Conference - Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth, IBIMA 2017

AU - Fedotov, Dmitrii Y.

AU - Pokrovskaia, Natalia V.

PY - 2017/1/1

Y1 - 2017/1/1

N2 - The article focuses on assessing the differences between Russian regions in terms of shadow economy level, these are important to take into account when studying such phenomena as behavior of taxpayers, tax compliance and tax evasion. The purpose of this article is to find differences in the level of the shadow economy between the regions of the Russian Federation and to specify their impact on the methodology for carrying out experimental studies into the behavior of taxpayers. Experimental study methods of behavior of taxpayers have been widely used since the second quarter of the 20th century, but most of the described tax experiments relate to European countries and the USA, which have a relatively high level of tax compliance and tax discipline. The study of the behavior of taxpayers in countries with a different level of tax discipline, in particular in Russia, may be of interest. To take into account the differences in the scale of tax evasion and the level of the shadow economy in different regions of Russia, a methodology was developed to measure the size of the shadow economy in the regions on the basis of a comparison of statistical and tax reporting data. The data presented show the heterogeneity of the Russian regions in terms of shadow sector share, as well as the heterogeneity of entrepreneurs and the population of different regions in their tendency to evade taxes. These circumstances should be taken into account when conducting tax experiments in various regions of the country.

AB - The article focuses on assessing the differences between Russian regions in terms of shadow economy level, these are important to take into account when studying such phenomena as behavior of taxpayers, tax compliance and tax evasion. The purpose of this article is to find differences in the level of the shadow economy between the regions of the Russian Federation and to specify their impact on the methodology for carrying out experimental studies into the behavior of taxpayers. Experimental study methods of behavior of taxpayers have been widely used since the second quarter of the 20th century, but most of the described tax experiments relate to European countries and the USA, which have a relatively high level of tax compliance and tax discipline. The study of the behavior of taxpayers in countries with a different level of tax discipline, in particular in Russia, may be of interest. To take into account the differences in the scale of tax evasion and the level of the shadow economy in different regions of Russia, a methodology was developed to measure the size of the shadow economy in the regions on the basis of a comparison of statistical and tax reporting data. The data presented show the heterogeneity of the Russian regions in terms of shadow sector share, as well as the heterogeneity of entrepreneurs and the population of different regions in their tendency to evade taxes. These circumstances should be taken into account when conducting tax experiments in various regions of the country.

KW - Behavior of taxpayer

KW - Shadow economy

KW - Tax compliance

KW - Tax evasion

KW - Tax experiment

UR - http://www.scopus.com/inward/record.url?scp=85048693411&partnerID=8YFLogxK

M3 - Conference contribution

AN - SCOPUS:85048693411

VL - 2017-January

SP - 2123

EP - 2132

BT - Proceedings of the 30th International Business Information Management Association Conference, IBIMA 2017 - Vision 2020

A2 - Soliman, Khalid S.

PB - IBIMA

Y2 - 8 November 2017 through 9 November 2017

ER -