FEATURES OF COORDINATION OF INTERESTS OF THE STATE AND TAXPAYERS AT THE SUBNATIONAL LEVEL
The article assesses the possibility of coordinating the interests of the state and taxpayers, taking into account the subnational specifics of the budget and tax systems based on clustering of the subjects of the Russian Federation by the level of tax discipline and tax potential. The results showe...
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| Format: | Article |
| Language: | Russian |
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North Caucasus Federal University
2022-02-01
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| Series: | Вестник Северо-Кавказского федерального университета |
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| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/388 |
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| _version_ | 1849402773612789760 |
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| author | V. Molodykh T. Kulakovskaya |
| author_facet | V. Molodykh T. Kulakovskaya |
| author_sort | V. Molodykh |
| collection | DOAJ |
| description | The article assesses the possibility of coordinating the interests of the state and taxpayers, taking into account the subnational specifics of the budget and tax systems based on clustering of the subjects of the Russian Federation by the level of tax discipline and tax potential. The results showed a high level of differentiation of Russian regions and the presence of a number of restrictions in the use of tax control procedures in order to increase the level of tax discipline. It is advisable to more actively use the methodology of behavioral Economics and economic psychology to optimize control activities based on appropriate models, which will increase the level of voluntary compliance with legislation. |
| format | Article |
| id | doaj-art-153f46be6a4848c787bfd3d1da38ceba |
| institution | Kabale University |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-02-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-153f46be6a4848c787bfd3d1da38ceba2025-08-20T03:37:28ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-02-0106133139387FEATURES OF COORDINATION OF INTERESTS OF THE STATE AND TAXPAYERS AT THE SUBNATIONAL LEVELV. Molodykh0T. Kulakovskaya1North-Caucasus Federal UniversityNorth-Caucasus Federal UniversityThe article assesses the possibility of coordinating the interests of the state and taxpayers, taking into account the subnational specifics of the budget and tax systems based on clustering of the subjects of the Russian Federation by the level of tax discipline and tax potential. The results showed a high level of differentiation of Russian regions and the presence of a number of restrictions in the use of tax control procedures in order to increase the level of tax discipline. It is advisable to more actively use the methodology of behavioral Economics and economic psychology to optimize control activities based on appropriate models, which will increase the level of voluntary compliance with legislation.https://vestnikskfu.elpub.ru/jour/article/view/388tax disciplineinstitutional intereststax controlbehavioral economics |
| spellingShingle | V. Molodykh T. Kulakovskaya FEATURES OF COORDINATION OF INTERESTS OF THE STATE AND TAXPAYERS AT THE SUBNATIONAL LEVEL Вестник Северо-Кавказского федерального университета tax discipline institutional interests tax control behavioral economics |
| title | FEATURES OF COORDINATION OF INTERESTS OF THE STATE AND TAXPAYERS AT THE SUBNATIONAL LEVEL |
| title_full | FEATURES OF COORDINATION OF INTERESTS OF THE STATE AND TAXPAYERS AT THE SUBNATIONAL LEVEL |
| title_fullStr | FEATURES OF COORDINATION OF INTERESTS OF THE STATE AND TAXPAYERS AT THE SUBNATIONAL LEVEL |
| title_full_unstemmed | FEATURES OF COORDINATION OF INTERESTS OF THE STATE AND TAXPAYERS AT THE SUBNATIONAL LEVEL |
| title_short | FEATURES OF COORDINATION OF INTERESTS OF THE STATE AND TAXPAYERS AT THE SUBNATIONAL LEVEL |
| title_sort | features of coordination of interests of the state and taxpayers at the subnational level |
| topic | tax discipline institutional interests tax control behavioral economics |
| url | https://vestnikskfu.elpub.ru/jour/article/view/388 |
| work_keys_str_mv | AT vmolodykh featuresofcoordinationofinterestsofthestateandtaxpayersatthesubnationallevel AT tkulakovskaya featuresofcoordinationofinterestsofthestateandtaxpayersatthesubnationallevel |