Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › Рецензирование
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). ред. / J Alver. Atlantis Press, 2016. стр. 318-326 (AEBMR-Advances in Economics Business and Management Research; Том 27).Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › Рецензирование
}
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