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

Dmitrii Y. Fedotov, Natalia V. Pokrovskaia

Результат исследований: Публикации в книгах, отчётах, сборниках, трудах конференцийстатья в сборнике материалов конференциинаучнаярецензирование

Выдержка

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.

Язык оригиналаанглийский
Название основной публикацииProceedings of the 30th International Business Information Management Association Conference, IBIMA 2017 - Vision 2020
Подзаголовок основной публикацииSustainable Economic development, Innovation Management, and Global Growth
РедакторыKhalid S. Soliman
ИздательIBIMA
Страницы2123-2132
Число страниц10
Том2017-January
ISBN (электронное издание)9780986041990
СостояниеОпубликовано - 1 янв 2017
Событие30th International Business Information Management Association Conference - Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth, IBIMA 2017 - Madrid, Испания
Продолжительность: 8 ноя 20179 ноя 2017

Конференция

Конференция30th International Business Information Management Association Conference - Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth, IBIMA 2017
СтранаИспания
ГородMadrid
Период8/11/179/11/17

Отпечаток

Taxation
Regional differences
Shadow economy
Experimental study
Russia
Tax
Experiments

Предметные области Scopus

  • Бизнес и международное управление
  • Менеджмент технологии и инноваций
  • Человеко-машинное взаимодействие
  • Стратегия и управление
  • Прикладные компьютерные науки

Цитировать

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. В K. S. Soliman (Ред.), Proceedings of the 30th International Business Information Management Association Conference, IBIMA 2017 - Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth (Том 2017-January, стр. 2123-2132). IBIMA.
Fedotov, Dmitrii Y. ; Pokrovskaia, Natalia V. / Experimental studies of taxpayers behavior in Russia : taking into account regional differences in the level of shadow economy. Proceedings of the 30th International Business Information Management Association Conference, IBIMA 2017 - Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth. редактор / Khalid S. Soliman. Том 2017-January IBIMA, 2017. стр. 2123-2132
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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.",
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Fedotov, DY & Pokrovskaia, NV 2017, Experimental studies of taxpayers behavior in Russia: taking into account regional differences in the level of shadow economy. в KS Soliman (ред.), Proceedings of the 30th International Business Information Management Association Conference, IBIMA 2017 - Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth. том. 2017-January, IBIMA, стр. 2123-2132, Madrid, Испания, 8/11/17.

Experimental studies of taxpayers behavior in Russia : taking into account regional differences in the level of shadow economy. / Fedotov, Dmitrii Y.; Pokrovskaia, Natalia V.

Proceedings of the 30th International Business Information Management Association Conference, IBIMA 2017 - Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth. ред. / Khalid S. Soliman. Том 2017-January IBIMA, 2017. стр. 2123-2132.

Результат исследований: Публикации в книгах, отчётах, сборниках, трудах конференцийстатья в сборнике материалов конференциинаучнаярецензирование

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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.

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Fedotov DY, Pokrovskaia NV. Experimental studies of taxpayers behavior in Russia: taking into account regional differences in the level of shadow economy. В Soliman KS, редактор, Proceedings of the 30th International Business Information Management Association Conference, IBIMA 2017 - Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth. Том 2017-January. IBIMA. 2017. стр. 2123-2132