State tax control strategies: Theoretical aspects
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Redalyc
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| Format: | Artículo científico |
| Sprache: | en |
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Universidad Nacional Autónoma de México
2018
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| _version_ | 1876473362303156224 |
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| author | Gulnar Aytkhozhina |
| author_facet | Gulnar Aytkhozhina |
| contents | State tax control strategies: Theoretical aspects Gulnar Aytkhozhina Alexander Miller Administración y Contabilidad Tax moral Tax control Tax behaviour Tax compliance Tax control strategies The aim of this article is the justification for the benefits of tax control in modern conditions of society development, based simultaneously on coercion, service, credibility and partnership. The study includes econometric estimates based on empirical data. An institutional and delictual approach is used along with methods of data processing and analysis. The source of data was the survey results of 1600 respondents from 153 municipalities of Russia as well as Russia State statistical data authorities and the World Bank data. This article considers a theoretical basis for existent strategies of tax control, tax compliance. The specifics and benefits for the integrated strategy, moral factors involved, are being revealed. It is focused on state tax risks management based on partnership relations. The results have shown a close relationship between tax morale and shadow economy level as an indicator for tax compliance (based on correlation, regression), which is confirmed by priority and potential of the proposed strategy. The main tools for the forming of partnership relationships in tax matters are proposed. The efficiency of this strategy is shown by a comparison of gains and losses. 2018 artículo científico 0186-1042 https://www.redalyc.org/articulo.oa?id=39557346013 https://www.redalyc.org/journal/395/39557346013/ https://www.redalyc.org/journal/395/39557346013/html/ https://www.redalyc.org/journal/395/39557346013/39557346013.epub https://www.redalyc.org/journal/395/39557346013/movil 10.22201/fca.24488410e.2018.1672 en http://www.redalyc.org/revista.oa?id=395 Contaduría y Administración application/pdf Universidad Nacional Autónoma de México Contaduría y Administración (México) Num.2 Vol.63 |
| format | Artículo científico |
| id | redalyc_39557346013 |
| institution | Redalyc |
| language | en |
| publishDate | 2018 |
| publisher | Universidad Nacional Autónoma de México |
| spellingShingle | State tax control strategies: Theoretical aspects Gulnar Aytkhozhina Administración y Contabilidad Tax moral Tax control Tax behaviour Tax compliance Tax control strategies State tax control strategies: Theoretical aspects Gulnar Aytkhozhina Alexander Miller Administración y Contabilidad Tax moral Tax control Tax behaviour Tax compliance Tax control strategies The aim of this article is the justification for the benefits of tax control in modern conditions of society development, based simultaneously on coercion, service, credibility and partnership. The study includes econometric estimates based on empirical data. An institutional and delictual approach is used along with methods of data processing and analysis. The source of data was the survey results of 1600 respondents from 153 municipalities of Russia as well as Russia State statistical data authorities and the World Bank data. This article considers a theoretical basis for existent strategies of tax control, tax compliance. The specifics and benefits for the integrated strategy, moral factors involved, are being revealed. It is focused on state tax risks management based on partnership relations. The results have shown a close relationship between tax morale and shadow economy level as an indicator for tax compliance (based on correlation, regression), which is confirmed by priority and potential of the proposed strategy. The main tools for the forming of partnership relationships in tax matters are proposed. The efficiency of this strategy is shown by a comparison of gains and losses. 2018 artículo científico 0186-1042 https://www.redalyc.org/articulo.oa?id=39557346013 https://www.redalyc.org/journal/395/39557346013/ https://www.redalyc.org/journal/395/39557346013/html/ https://www.redalyc.org/journal/395/39557346013/39557346013.epub https://www.redalyc.org/journal/395/39557346013/movil 10.22201/fca.24488410e.2018.1672 en http://www.redalyc.org/revista.oa?id=395 Contaduría y Administración application/pdf Universidad Nacional Autónoma de México Contaduría y Administración (México) Num.2 Vol.63 |
| title | State tax control strategies: Theoretical aspects |
| topic | Administración y Contabilidad Tax moral Tax control Tax behaviour Tax compliance Tax control strategies |
| url | https://www.redalyc.org/articulo.oa?id=39557346013 https://www.redalyc.org/journal/395/39557346013/ https://www.redalyc.org/journal/395/39557346013/html/ https://www.redalyc.org/journal/395/39557346013/39557346013.epub https://www.redalyc.org/journal/395/39557346013/movil |