Tax culture and assessment of its impact on the scale of the shadow economy in foreign studies
Lomsadze D.G.1
1 Воронежский государственный университет, Russia
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Journal paper
Shadow Economy (РИНЦ, ВАК)
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Volume 3, Number 3 (July-September 2019)
Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=42560033
Cited: 6 by 24.01.2023
Abstract:
The article analyzes the problems of interdependence of the level of tax culture of the country and the scale of its shadow economy on the basis of fundamental scientific approaches and the results of modern research of European scientists.
Keywords: shadow economy, tax culture, tax morality
References:
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Address by Michel Camdessus. Managing Director of the International Monetary Fund, at the Moscow Institute of International AffairsImf.org. Retrieved from http://www.imf.org/en/News/Articles/2015/09/28/04/53/spmds9705
Alm J., Martinez-Vazquez J., Schneider F. (2004). ‘‘Sizing’’ the problem of the hard-to-tax Amsterdam: Elsevier/North Holland.
Alm J., Torgler B. (2006). Culture Differences and Tax Morale in United States and Europe Journal of Economic Psychology. (27). 224-226.
Anhaltend positive Beschäftigungslage und steuerliche Entlastungen führen zu einem weiteren Rückgang der SchattenwirtschaftInstitut für Angewandte Wirtschaftsforschung. Retrieved from http://www.iaw.edu/index.php/aktuelles-detail/734
Hull B.B. (2000). Religion still matters Journal of Economics. (26). 35-48.
Journal of Global Economics. Retrieved from http://www.econ.jku.at/members/Schneider/files/publications/2016/SizeShadEc157countries_JOGE.pdf
Leonova E.D., Chukhnina G.Ya. (2008). Nalogovaya kultura kak vazhnyy element sovershenstvovaniya nalogovoy sistemy Rossii [Tax culture as an important element of improving the tax system of Russia]. Nalogi i nalogooblozhenie. (9). (in Russian).
Medina L., Schneider F. Shadow Economies Around the World: What Did We Learn Over the Last 20 Years?Imf.org. Retrieved from http://www.imf.org/en/Publications/WP/Issues/2018/01/25/Shadow-Economies-Around-the-World-What-Did-We-Learn-Over-the-Last-20-Years-45583
Murphy K. (2004). The role of trust in nurturing compliance: A study of accused tax avoiders Law and Human Behavior,. (28). 187-209.
Pausch A. (1992). Persönlichkeiten der Steuerkultur – Steuergeschichte in Lebensbildern von Johannes v. Miquel bis Armin Spitaler. Herne Berlin: Verlag Neue Wirtschafts-Briefe.
Schneider F. (2009). Size and development of the shadow economy in Germany, Austria and other OECD countries: some preliminary findings Revue Economique. (60). 1079-1116.
Schumpeter J.A. (1929). Ökonomie und Soziologie der Einkommensteuer Der Deutsche Volkswirt. 4 380-385.
The Countries With The Largest Shadow EconomiesФорбс. Retrieved from https://www.forbes.com/sites/niallmccarthy/2017/02/09/where-the-worlds-shadow-economies-are-firmly-established-infographic/#e940efb742cc
Torgler B. (2005). The importance of faith: Tax morale and religiosity Journal of Economic Behavior and Organization.
Torgler B., Schneider F. (2009). The impact of tax morale and institutional quality on the shadow economy Journal of Economic Psychology. 30 (2). 228-245.
Walczak J., Drenkard S. Drenkard State and Local Sales Tax Rates in 2017Tax Foundation. Retrieved from https://taxfoundation.org/state-and-local-sales-tax-rates-in-2017
Address by Michel Camdessus. Managing Director of the International Monetary Fund, at the Moscow Institute of International AffairsImf.org. Retrieved from http://www.imf.org/en/News/Articles/2015/09/28/04/53/spmds9705
Alm J., Martinez-Vazquez J., Schneider F. (2004). ‘‘Sizing’’ the problem of the hard-to-tax Amsterdam: Elsevier/North Holland.
Alm J., Torgler B. (2006). Culture Differences and Tax Morale in United States and Europe Journal of Economic Psychology. (27). 224-226.
Anhaltend positive Beschäftigungslage und steuerliche Entlastungen führen zu einem weiteren Rückgang der SchattenwirtschaftInstitut für Angewandte Wirtschaftsforschung. Retrieved from http://www.iaw.edu/index.php/aktuelles-detail/734
Hull B.B. (2000). Religion still matters Journal of Economics. (26). 35-48.
Journal of Global Economics. Retrieved from http://www.econ.jku.at/members/Schneider/files/publications/2016/SizeShadEc157countries_JOGE.pdf
Leonova E.D., Chukhnina G.Ya. (2008). Nalogovaya kultura kak vazhnyy element sovershenstvovaniya nalogovoy sistemy Rossii [Tax culture as an important element of improving the tax system of Russia]. Nalogi i nalogooblozhenie. (9). (in Russian).
Medina L., Schneider F. Shadow Economies Around the World: What Did We Learn Over the Last 20 Years?Imf.org. Retrieved from http://www.imf.org/en/Publications/WP/Issues/2018/01/25/Shadow-Economies-Around-the-World-What-Did-We-Learn-Over-the-Last-20-Years-45583
Murphy K. (2004). The role of trust in nurturing compliance: A study of accused tax avoiders Law and Human Behavior,. (28). 187-209.
Pausch A. (1992). Persönlichkeiten der Steuerkultur – Steuergeschichte in Lebensbildern von Johannes v. Miquel bis Armin Spitaler. Herne Berlin: Verlag Neue Wirtschafts-Briefe.
Schneider F. (2009). Size and development of the shadow economy in Germany, Austria and other OECD countries: some preliminary findings Revue Economique. (60). 1079-1116.
Schumpeter J.A. (1929). Ökonomie und Soziologie der Einkommensteuer Der Deutsche Volkswirt. 4 380-385.
The Countries With The Largest Shadow EconomiesФорбс. Retrieved from https://www.forbes.com/sites/niallmccarthy/2017/02/09/where-the-worlds-shadow-economies-are-firmly-established-infographic/#e940efb742cc
Torgler B. (2005). The importance of faith: Tax morale and religiosity Journal of Economic Behavior and Organization.
Torgler B., Schneider F. (2009). The impact of tax morale and institutional quality on the shadow economy Journal of Economic Psychology. 30 (2). 228-245.
Walczak J., Drenkard S. Drenkard State and Local Sales Tax Rates in 2017Tax Foundation. Retrieved from https://taxfoundation.org/state-and-local-sales-tax-rates-in-2017
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