DOI

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 оригиналаАнглийский
Название основной публикацииPROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2016)
РедакторыJ Alver
ИздательAtlantis Press
Страницы318-326
Число страниц9
DOI
СостояниеОпубликовано - 2016
Событие5th International Conference on Accounting, Auditing, and Taxation (ICAAT) - Tallinn, Эстония
Продолжительность: 8 дек 20169 дек 2016

Серия публикаций

НазваниеAEBMR-Advances in Economics Business and Management Research
ИздательATLANTIS PRESS
Том27
ISSN (печатное издание)2352-5428

конференция

конференция5th International Conference on Accounting, Auditing, and Taxation (ICAAT)
Страна/TерриторияЭстония
ГородTallinn
Период8/12/169/12/16

ID: 7623094