Optimization of the Taxation System: Preconditions, Tendencies, and Perspectives by Irina V. Gashenko & Yulia S. Zima & Armenak V. Davidyan

Author:Irina V. Gashenko & Yulia S. Zima & Armenak V. Davidyan
Language: eng
Format: epub
ISBN: 9783030015145
Publisher: Springer International Publishing

“lack of initiative”: expectation of notification from tax bodies and unawareness of obligations for payment of taxes and showing initiative during taxation (filing tax declaration, etc.).

Tax “free rider” is different from tax opportunist, because tax free rider violates the law with his lack of action, without full awareness of the consequences, while tax opportunist performs a lot of conscious actions, clearly realizing their consequences.

For determining the probability of the fact that shadow economy in modern Russia is caused by the “free rider problem” in taxes, the authors perform a complex logical analysis of information and analytical materials that contain expert evaluations of the level of financial awareness and, in particular, tax awareness in modern Russia, as well as their averaging for receiving the most realistic picture (as of 2018). Its results are shown in Fig. 1.

Fig. 1Expert evaluations and average value of the level of financial awareness and, in particular, tax awareness in modern Russia.

Source Compiled and calculated by the authors based on: Global Financial Literacy Excellence Center (2018), National Research University “Higher School of Economics” (2018), World Bank Group, Pricewaterhouse Coopers (2018), Analytical Center National Agency for Financial Studies (2018), All-Russian Public Opinion Research Center (2018)

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