Gorshkova N.V., Ksenda V.M. DETERMINANTS OF TAX BEHAVIOR OFTHE POPULATION (INTERDISCIPLINARYAPPROACH)
DOI: https://doi.org/10.15688/ek.jvolsu.2023.4.10
Natalya V. Gorshkova
Doctor of Sciences (Economics), Professor, Head of the Department of Finance, Accounting and Economic Security, Volgograd State University, Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0003-0586-9509
Viсtoria M. Ksenda
Candidate of Sciences (Economics), Associate Professor, Department of Finance, Accounting and Economic Security, Volgograd State University, Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-4634-0698
Abstract. Financial relations consist of different elements. One of the elements is financial behavior, from which tax behavior should be distinguished. This model of behavior is extremely important for the state since the activity of participation in tax relations, which ultimately leads to the payment of mandatory payments, significantly affects the revenues of the budget system. The article substantiates the concept of tax behavior. The distinctive features of tax relations are highlighted: the institutional environment, the range of participants in tax relations, and the specifics of risks and material benefits, which made it possible to determine cause-and-effect relationships in models of tax behavior: protest-ignoring, incentive-compromise, and adaptive-initiative. Factor analysis allowed us to formulate the author’s opinion about the determinants of tax behavior: basic and secondary. An interdisciplinary approach was applied in the study. Tax behavior is considered from the perspective of the imperatives of economic, psychological, and social science. Tax behavior in mental understanding is considered on the basis of D. Kahneman’s ideas about the conscious and unconscious in thinking. VCIOM surveys on taxes are analyzed, and a survey of students conducted by the authors on understanding the importance of tax collection, tax deductions, and attitudes toward tax payments is presented. Such a research context has both theoretical and practical significance: the determinants of tax behavior are proposed and substantiated, the proposals of psychologists in tax behavior are tested, and a social survey is conducted.
Key words: tax relations, financial behavior, tax behavior, factors of tax behavior, taxation of individuals.
DETERMINANTS OFTAX BEHAVIOR OF THE POPULATION (INTERDISCIPLINARYAPPROACH) by Gorshkova N.V., Ksenda V.M. is licensed under a Creative Commons Attribution 4.0 International License.
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