Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
This article focuses on the prospects of adapting unconventional tax mechanisms to tax management of a secular multicultural nation. The purpose of the study was to evaluate tolerance factors to socially oriented taxation as viewed by those not well aware about religious taxation policy. Research methods implied using the interview approach. The respondents were would be economist studying at St Petersburg State University. The first stage checked respondents' level of awareness of the research subject. During the second stage, an ordered logit regression method was used to generate a model of tolerance to socially oriented taxation. It was proven that the level of commitment here depends on how respondents perceive social responsibility including its implementation mechanisms. The survey results showed that respondents rather unaware of unconventional tax mechanisms demonstrated high level of readiness to assume additional social obligations. It appears that the survey results are of scholarly importance in terms of developing the understanding of modern tax mechanisms and religious and socially oriented taxation. Besides, they may find their practical application in tax management in secular multicultural nations.
Original language | English |
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Title of host publication | PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016) |
Editors | J Alver |
Publisher | Atlantis Press |
Pages | 318-326 |
Number of pages | 9 |
DOIs | |
State | Published - 2016 |
Event | 5th International Conference on Accounting, Auditing, and Taxation (ICAAT) - Tallinn, Estonia Duration: 8 Dec 2016 → 9 Dec 2016 |
Name | AEBMR-Advances in Economics Business and Management Research |
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Publisher | ATLANTIS PRESS |
Volume | 27 |
ISSN (Print) | 2352-5428 |
Conference | 5th International Conference on Accounting, Auditing, and Taxation (ICAAT) |
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Country/Territory | Estonia |
City | Tallinn |
Period | 8/12/16 → 9/12/16 |
ID: 7623094