Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › научная › Рецензирование
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.
Язык оригинала | Английский |
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Название основной публикации | PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016) |
Редакторы | J Alver |
Издатель | Atlantis Press |
Страницы | 318-326 |
Число страниц | 9 |
DOI | |
Состояние | Опубликовано - 2016 |
Событие | 5th International Conference on Accounting, Auditing, and Taxation (ICAAT) - Tallinn, Эстония Продолжительность: 8 дек 2016 → 9 дек 2016 |
Название | AEBMR-Advances in Economics Business and Management Research |
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Издатель | ATLANTIS PRESS |
Том | 27 |
ISSN (печатное издание) | 2352-5428 |
конференция | 5th International Conference on Accounting, Auditing, and Taxation (ICAAT) |
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Страна/Tерритория | Эстония |
Город | Tallinn |
Период | 8/12/16 → 9/12/16 |
ID: 7623094