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UNCONVENTIONAL TAX MECHANISMS IN A SECULAR STATE : PROSPECTS OF ADOPTATION IN RUSSIA. / Lvova, Nadezhda A.; Pokrovskaia, Natalia V.; Ivanov, Viktor V.

PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016). ed. / J Alver. Atlantis Press, 2016. p. 318-326 (AEBMR-Advances in Economics Business and Management Research; Vol. 27).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review

Harvard

Lvova, NA, Pokrovskaia, NV & Ivanov, VV 2016, UNCONVENTIONAL TAX MECHANISMS IN A SECULAR STATE: PROSPECTS OF ADOPTATION IN RUSSIA. in J Alver (ed.), PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016). AEBMR-Advances in Economics Business and Management Research, vol. 27, Atlantis Press, pp. 318-326, 5th International Conference on Accounting, Auditing, and Taxation (ICAAT), Tallinn, Estonia, 8/12/16. https://doi.org/10.2991/icaat-16.2016.32

APA

Lvova, N. A., Pokrovskaia, N. V., & Ivanov, V. V. (2016). UNCONVENTIONAL TAX MECHANISMS IN A SECULAR STATE: PROSPECTS OF ADOPTATION IN RUSSIA. In J. Alver (Ed.), PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016) (pp. 318-326). (AEBMR-Advances in Economics Business and Management Research; Vol. 27). Atlantis Press. https://doi.org/10.2991/icaat-16.2016.32

Vancouver

Lvova NA, Pokrovskaia NV, Ivanov VV. UNCONVENTIONAL TAX MECHANISMS IN A SECULAR STATE: PROSPECTS OF ADOPTATION IN RUSSIA. In Alver J, editor, PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016). Atlantis Press. 2016. p. 318-326. (AEBMR-Advances in Economics Business and Management Research). https://doi.org/10.2991/icaat-16.2016.32

Author

Lvova, Nadezhda A. ; Pokrovskaia, Natalia V. ; Ivanov, Viktor V. / UNCONVENTIONAL TAX MECHANISMS IN A SECULAR STATE : PROSPECTS OF ADOPTATION IN RUSSIA. PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016). editor / J Alver. Atlantis Press, 2016. pp. 318-326 (AEBMR-Advances in Economics Business and Management Research).

BibTeX

@inproceedings{c2e28fd9d3234e7c9182d6990775cadc,
title = "UNCONVENTIONAL TAX MECHANISMS IN A SECULAR STATE: PROSPECTS OF ADOPTATION IN RUSSIA",
abstract = "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.",
keywords = "tax mechanism, unconventional tax mechanism, religious taxes, Islamic taxes, ZAKAT",
author = "Lvova, {Nadezhda A.} and Pokrovskaia, {Natalia V.} and Ivanov, {Viktor V.}",
year = "2016",
doi = "10.2991/icaat-16.2016.32",
language = "Английский",
series = "AEBMR-Advances in Economics Business and Management Research",
publisher = "Atlantis Press",
pages = "318--326",
editor = "J Alver",
booktitle = "PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016)",
address = "Нидерланды",
note = "null ; Conference date: 08-12-2016 Through 09-12-2016",

}

RIS

TY - GEN

T1 - UNCONVENTIONAL TAX MECHANISMS IN A SECULAR STATE

AU - Lvova, Nadezhda A.

AU - Pokrovskaia, Natalia V.

AU - Ivanov, Viktor V.

PY - 2016

Y1 - 2016

N2 - 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.

AB - 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.

KW - tax mechanism

KW - unconventional tax mechanism

KW - religious taxes

KW - Islamic taxes

KW - ZAKAT

UR - https://www.webofscience.com/wos/woscc/full-record/WOS:000398381700032?SID=EUW1ED0C3C3KPtPC3vNlgEeiv85Jc

U2 - 10.2991/icaat-16.2016.32

DO - 10.2991/icaat-16.2016.32

M3 - статья в сборнике материалов конференции

T3 - AEBMR-Advances in Economics Business and Management Research

SP - 318

EP - 326

BT - PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016)

A2 - Alver, J

PB - Atlantis Press

Y2 - 8 December 2016 through 9 December 2016

ER -

ID: 7623094