Analyses dynamics of taxpayers behavior fating the influence of social-psychological factors
In this study, the main attention is paid to the problem of “shadowing” the Ukrainian economy in the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific study was carried out which would reveal the motives for...
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2017-10-01
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doaj-c2af245142d943d8ba23eba09bc24b242020-11-25T03:35:37ZengLLC "CPC "Business Perspectives"Problems and Perspectives in Management1727-70511810-54672017-10-011539810710.21511/ppm.15(3).2017.089177Analyses dynamics of taxpayers behavior fating the influence of social-psychological factorsNataliia Kuzmynchuk0Tatyana Kutsenko1Tetiana Nazarova2Elena Druhova3Doctor of Economics, Professor, Department of Economic Cybernetics and Marketing Management, National Technical University “Kharkov Polytechnic Institute”Ph.D., Associate Professor, Department of Economic Cybernetics and Marketing Management, National Technical University “Kharkov Polytechnic Institute”Ph.D. of Economy, Senior Lecturer, Department of Finance and Foreign Economic Affairs, National Technical University “Kharkov Polytechnic Institute”Ph.D. of Economy, Associate Professor, Department of Finance and Foreign Economic Affairs, National Technical University “Kharkov Polytechnic Institute”In this study, the main attention is paid to the problem of “shadowing” the Ukrainian economy in the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific study was carried out which would reveal the motives for the behavior of taxpayers, which are explicitly or implicitly laid in the basis of approaches to the formation of the mechanism of taxation and tax policy of the state. Therefore, we tried to determine the reasons why the behavior of each individual taxpayer is completely determined by his individual rational choice, determined by the desire to maximize his own benefit, i.e. does not depend on the choice of the tax behavior of other agents and the effects that individual taxpayers have on each other. Our results show that the reduction of transaction costs in the legal sector of the economy and the creation of conditions that impede the illegal conduct of transactions are not sufficient conditions for the implementation of formal taxation rules.https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/9177/PPM_2017_03_Kuzmynchuk.pdfforecasting of tax revenuesshadow economytax revenuestaxation mechanismtaxation system |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Nataliia Kuzmynchuk Tatyana Kutsenko Tetiana Nazarova Elena Druhova |
spellingShingle |
Nataliia Kuzmynchuk Tatyana Kutsenko Tetiana Nazarova Elena Druhova Analyses dynamics of taxpayers behavior fating the influence of social-psychological factors Problems and Perspectives in Management forecasting of tax revenues shadow economy tax revenues taxation mechanism taxation system |
author_facet |
Nataliia Kuzmynchuk Tatyana Kutsenko Tetiana Nazarova Elena Druhova |
author_sort |
Nataliia Kuzmynchuk |
title |
Analyses dynamics of taxpayers behavior fating the influence of social-psychological factors |
title_short |
Analyses dynamics of taxpayers behavior fating the influence of social-psychological factors |
title_full |
Analyses dynamics of taxpayers behavior fating the influence of social-psychological factors |
title_fullStr |
Analyses dynamics of taxpayers behavior fating the influence of social-psychological factors |
title_full_unstemmed |
Analyses dynamics of taxpayers behavior fating the influence of social-psychological factors |
title_sort |
analyses dynamics of taxpayers behavior fating the influence of social-psychological factors |
publisher |
LLC "CPC "Business Perspectives" |
series |
Problems and Perspectives in Management |
issn |
1727-7051 1810-5467 |
publishDate |
2017-10-01 |
description |
In this study, the main attention is paid to the problem of “shadowing” the Ukrainian economy in the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific study was carried out which would reveal the motives for the behavior of taxpayers, which are explicitly or implicitly laid in the basis of approaches to the formation of the mechanism of taxation and tax policy of the state. Therefore, we tried to determine the reasons why the behavior of each individual taxpayer is completely determined by his individual rational choice, determined by the desire to maximize his own benefit, i.e. does not depend on the choice of the tax behavior of other agents and the effects that individual taxpayers have on each other. Our results show that the reduction of transaction costs in the legal sector of the economy and the creation of conditions that impede the illegal conduct of transactions are not sufficient conditions for the implementation of formal taxation rules. |
topic |
forecasting of tax revenues shadow economy tax revenues taxation mechanism taxation system |
url |
https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/9177/PPM_2017_03_Kuzmynchuk.pdf |
work_keys_str_mv |
AT nataliiakuzmynchuk analysesdynamicsoftaxpayersbehaviorfatingtheinfluenceofsocialpsychologicalfactors AT tatyanakutsenko analysesdynamicsoftaxpayersbehaviorfatingtheinfluenceofsocialpsychologicalfactors AT tetiananazarova analysesdynamicsoftaxpayersbehaviorfatingtheinfluenceofsocialpsychologicalfactors AT elenadruhova analysesdynamicsoftaxpayersbehaviorfatingtheinfluenceofsocialpsychologicalfactors |
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1724553334710337536 |