Experimental studies of taxpayers behavior in Russia: taking into account regional differences in the level of shadow economy

Dmitrii Y. Fedotov, Natalia V. Pokrovskaia

Research output

1 Citation (Scopus)

Abstract

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.

Original languageEnglish
Title of host publicationProceedings of the 30th International Business Information Management Association Conference, IBIMA 2017 - Vision 2020
Subtitle of host publicationSustainable Economic development, Innovation Management, and Global Growth
EditorsKhalid S. Soliman
PublisherIBIMA
Pages2123-2132
Number of pages10
Volume2017-January
ISBN (Electronic)9780986041990
Publication statusPublished - 1 Jan 2017
Event30th International Business Information Management Association Conference - Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth, IBIMA 2017 - Madrid
Duration: 8 Nov 20179 Nov 2017

Conference

Conference30th International Business Information Management Association Conference - Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth, IBIMA 2017
CountrySpain
CityMadrid
Period8/11/179/11/17

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Scopus subject areas

  • Business and International Management
  • Management of Technology and Innovation
  • Human-Computer Interaction
  • Strategy and Management
  • Computer Science Applications

Cite this

Fedotov, D. Y., & Pokrovskaia, N. V. (2017). Experimental studies of taxpayers behavior in Russia: taking into account regional differences in the level of shadow economy. In K. S. Soliman (Ed.), Proceedings of the 30th International Business Information Management Association Conference, IBIMA 2017 - Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth (Vol. 2017-January, pp. 2123-2132). IBIMA.