Tax Morale For Overcoming The Shortcomings Of Shadow Economy

• Authors: Dmitry G. Lomsadze

Title variants

PL

Przezwyciężanie wad szarej strefy przez moralność podatkową

Abstracts

PL

W opracowaniu rozważane są podstawowe problemy szarej strefy w kontekście badania jej ujawnienia w otoczeniu rynkowym. Jako przykład posłużyła koncepcja morale podatkowego. Główny cel badania polega na dostarczeniu uzasadnienia dla oszacowania wpływu morale podatkowego na rozmiar i przejawy rosyjskiej szarej strefy. W badaniach wykorzystano zarówno rosyjskie, jak i międzynarodowe opracowania na ten temat.

EN

The study considers the basic problems of the shadow economy in the context of investigating its exposure to the market environment market. The tax morale concept was used as an example. The key study objective is to provide a rationale for estimating the tax morale effects on the Russian shadow economy size and manifestations. This research utilized both Russian and international studies on the subject.

Keywords

EN

shadow economy; tax morale; tax morale effects on the shadow economy size

PL

szara strefa; morale podatkowe; podatki a szara strefa

• Publisher: Politechnika Gdańska. Wydział Zarządzania i Ekonomii
• Journal: Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka
• Year: 2021
• Volume: 1
• Issue: 32
• Pages: 5-17

Dates

published

2021

Contributors

author

Dmitry G. Lomsadze

• Voronezh State University, Dept. of Regional Studies and International Economy, School of International Relations

References

• Alm, J., Martinez-Vazque J., and Torgler B. (2006). Russian attitudes toward paying taxes – before, during, and after the transition. International Journal of Social Economics 33 (12), pp. 832–857.
• Alm J., Torgler B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology 27 (2), pp. 224–246.
• Auzan A.A., Institutional Economy: the New Institutional Economics Theory (in Rus-sian) Textbook / Edited by A.A. Auzan. – Moscow, INFRA Publishing, 2010, p. 416.
• Becker G.S., Crime and punishment: an economic approach. Journal of Political Economy, vol.76. n. 2, 1968, pp. 169–217.
• Becker G.S., Economic Analysis and Human Behavior (in Russian) // THESIS: Theory and History of Economic and Social Institutions and Systems. 1993. No. 1. pp. 24–40. (translated from English: Economic Analysis and Human Behavior, 1987)
• Buchanan, James M. (1995): Economic Science and Cultural Diversity. KYKLOS, Vol. 48, Fasc. 2, pp. 193–200.
• Coase R., Essays On Economics And Economists (in Russian) / Translated from English by M. Markov. Edited by D. Raskov Moscow, St. Petersburg. Gaidar Institute Publishing; International Relations Publishing; St. Petersburg State University., School of Liberal Arts and Sciences, 2015, p. 288. (The New Economic Thinking series).
• Coase R., The Nature of the Firm // Economica, Vol. 4, No. 16, November 1937 pp. 386–405.
• D. North Institutions, Institutional Change and Economic Performance (in Russian) / D. North.Translated from English by I. Dzuba. Kyiv, Osonovy Publishing, 2000, p. 198.
• DeBaker J., Heim B.T., Tran A. Import of corrupt culture from abroad: evidence of corporate tax evasion in the USA // Journal of Financial Economics, 2015. Vol. 117. No. 1. pp. 122–138.
• Dwenger N., Kleven H., Imran Rasul, and Johannes Rincke. 2014. “Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany.” American Economic Journal: Economic Policy 2016, 8(3), pp. 203–232.
• Emerging from the shadows: the shadow economy to 2025 / The Association of Chartered Certified Accountants (ACCA). Glasgow, 2017. June. https://www.accaglobal.com/sg/en/professional-insights/global-economics/Emerging-from-the-shadows.html (accessed: 11/04/2021).
• GLOBAL ECONOMIC PROSPECTS | JANUARY 2019 CHAPTER P. 131 http://hdl.handle.net/10986/31066 (accessed: 09/08/2021).
• Güneş, Sevcan. (2016). Tax Culture In The Context Of Development And Democratic Freedoms.https://eujournal.org/index.php/esj/article/view/7661 (accessed: 09/08/2021).
• Kirchgässner, Gebhard. (2011). Tax Morale, Tax Evasion, and the Shadow Economy. In: Handbook of the Shadow Economy, pp. 347–374.
• Martinez-Vazquez, Jorge / Wallace, Sally (2000): The Ups and Downs of Comprehensive Tax Reform in Russia. National Tax Association Proceedings: 92nd Annual Conference on Taxation, edited by Daphne A. Kenyon, pp. 5–14.
• Murphy, K. (2004). The role of trust in nurturing compliance: A study of accused tax avoiders. Law and Human Behavior, 28, pp. 187–209.
• Mydral G., Asian Drama: An Inquiry into the Poverty of Nations (1968) (in Russian). Moscow, Progress Publishing, 1972, p. 100.
• Myrdal G., The Political Element in the Development of Economic Theory / G. Myrdal; Translated by P. Streeten. Abingdon: Routledge, 2007, pp. 248.
• Nerre B., The Concept of Tax Culture. In: National Tax Association Proceedings Nine-ty-Forth Annual Conference 2001. Baltimore, Maryland. Edited by Sally Wallace. NTA, Washington DC, pp. 288–295.
• Nureev R.M., The History of Institutionalism (in Russian). Rostov-on-Don. Assistance-XXI Century Publishing. Advances in Humanities, 2010, p. 415.
• Oleynik A.N., Institutional Economy (in Russian). Textbook. Section 6. Illegal Economy /A. N. Oleynik // Economic Issues. 1999. No. 6, pp. 136–153.
• Panther S. (1999), Kulturelle Faktoren in der Ökonomik und die Webersche Protestant-ismusthese. In: Birger Priddat (ed.): Kapitalismus, Krise, Kultur. Marburg: Metropolis, pp. 165–188.
• Pausch A. (1992), Persönlichkeiten der Steuerkultur – Steuergeschichte in Le- bensbil-dern von Johannes v. Miquel bis Armin Spitaler. Herne/Berlin: Verlag Neue Wirtschafts-Briefe, 1992, p. 146.
• Pryazhnikova O.N. Religious factor and socio-economic development // ESPR. 2015. No. 1. URL: https://cyberleninka.ru/article/n/religioznyy-faktor-i-sotsialno-ekonomich-eskoe-razvitie (accessed: 12/29/2021).
• Radayev V.V., A New Institutional Approach and Deformalization of Regulations in the Russian Economy (in Russian). Preprint: WP1/2001/01. Moscow, HSE, 2001, p. 42.
• Schneider, Friedrich. 2005. “Shadow Economies around the World: What Do We Really Know?” European Journal of Political Economy 21(3): pp. 598–642.
• Samarukha V.I., Burov V. Yu. Shadow Economy in the Local Business Environment (in Russian) // V.I. Samarukha V. Yu. Burov. Irkutsk, BGUEP Publishing, 2010, p. 243. (monograph)
• Schneider, F. (2009), ‘Size and development of the shadow economy in Germany, Austria and other OECD countries: some preliminary findings’, Revue Economique, 60: pp. 1079–1116.
• Schumpeter J.A.(1929), Ökonomie und Soziologie der Einkommensteuer. Der Deutsche Volkswirt, Vol. 4. P. 380–385. Reprinted in: Joseph A. Schumpeter: Aufsätze zur Wirtschaftspolitik, edited by Wolfgang F. Stolper and Christian Seidel. Tübingen 1985: J.C.B. Mohr. pp. 123–133.
• Simon, H. (1988). RATIONALITY AS PROCESS AND AS PRODUCT OF THOUGHT. In D. Bell, H. Raiffa, & A. Tversky (Eds.), Decision Making: Descriptive, Normative, and Prescriptive Interactions (pp. 58-77). Cambridge: Cambridge University Press. doi:10.1017/CBO9780511598951.005
• Slemrod J., Weber C.E. (2012), “Evidence of the Invisible? Measurement Issues in Analyzing Tax Evasion and the Informal Economy.” International Tax and Public Finance 19(1): pp. 25–53.
• de Soto H., The Other Path: The Invisible Revolution in the Third World (in Russian) / Translated from English by B. Pinsker. Moscow, Catallaxy, 1995, p. 320; ISBN 5-86366-009-0 (El Otro Sendero, 1986; English edition: The Other Path: The Invisible Revolution in the Third World, 1989.
• Tambovtesev V.L., Economic Theory of Informal Institutions (in Russian). Moscow, PG Press, 2014, p. 174.
• TimofeevL.M., Black Market as a Political System: a Publicist’s Study (in Russian) / Lev Timofeev. Moscow, Vilnius. VIMO, 1993, p. 271.
• Torgler, B. (2004), Tax morale in Asian countries. Journal of Asian Economics 15 (2), pp. 237–266.
• Torgler, Benno (2005), “Tax Morale and Direct Democracy.” European Journal of Political Economy 21(2): pp. 525–531.
• Ronald, Inglehart. (2000). World Values Surveys and European Values Surveys, 1981–1984, 1990–1993, and 1995–1997. https://www.researchgate.net/publication/236174696_World_Values_Surveys_and_European_Values_Surveys_1981-1984_1990-1993_and_1995-1997 (accessed: 10/11/2021).
• Oliver E. Williamson. Behavioral Assumptions. In: O.E.Williamson. The Economic Institutions of Capitalism. Firms, Markets, Relational Contracting. N.Y. : The Free Press, 1985, p.44–52.
• US Government Accountability Office. 2011. “Tax Gap: Complexity and Taxpayer Compliance.” United State Government Accountability Office, June 28. GAO-11-747T.
• Weber M., The Protestant Ethic and the Spirit of Capitalism (in Russian). Moscow, East View Publishing, 2002, p. 352.
• Yamilov R.M., Ecological economics or ethological foundations of economic relations // Economics and management of innovative technologies. 2015. No. 1 [Electronic re-source]. URL: https://ekonomika.snauka.ru/2015/01/6981 (accessed: 11/04/2021).
• Yendovitsky D.A., Lomsadze D.G. Shadow Economy in Europe and Russia: Problems and Solutions (in Russian). Monograph / D.A. Yendovitsky, D.G. Lomsadge. Voronezh, Ritm Publishing, OOO. 2019, p. 111.
• Yu. V. Latov, Shadow Economy (in Russian). University textbook / Yu. V. Latov, S. N. Kovalev.Edited by V. Ya. Kikot, G.M. Kaziakhmedov. Moscow, Norma Publishing, 2006, p. 336.
• Yu. N. Popov, Shadow Economy in Market Environment (in Russian). University text-book / Yu. N. Popov, M. Ye. Tarasov, Moscow. Business Publishing, 2005, p. 240.

Identifiers

DOI

10.19253/reme.2021.01.001

Biblioteka Nauki

2040930