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 languageEnglish
Title of host publicationPROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016)
EditorsJ Alver
PublisherAtlantis Press
Pages318-326
Number of pages9
DOIs
StatePublished - 2016
Event5th International Conference on Accounting, Auditing, and Taxation (ICAAT) - Tallinn, Estonia
Duration: 8 Dec 20169 Dec 2016

Publication series

NameAEBMR-Advances in Economics Business and Management Research
PublisherATLANTIS PRESS
Volume27
ISSN (Print)2352-5428

Conference

Conference5th International Conference on Accounting, Auditing, and Taxation (ICAAT)
Country/TerritoryEstonia
CityTallinn
Period8/12/169/12/16

    Research areas

  • tax mechanism, unconventional tax mechanism, religious taxes, Islamic taxes, ZAKAT

ID: 7623094