Kataeva V.A., Goleva O.I..
Tax Behavior as a Criterion for Differentiating the Territories for the Purposes of Preventing Tax Violations and Influencing the Level of Tax Culture
// Taxes and Taxation. – 2022. – № 6.
– P. 1-15.
Read the article
Abstract: Within the framework of the "Strategy for improving financial literacy in the Russian Federation for 2017-2023" developed by the Government of the Russian Federation in order to form an understanding among the population of the importance of paying taxes, to increase confidence in the tax system of the Russian Federation, they actively carry out activities aimed at forming a positive attitude towards the tax policy of the state. The purpose of this work is to develop a mechanism for identifying areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The subject of the study is the level of tax culture of a particular region of the Russian Federation, determined through the amount of debt of citizens to pay taxes and fees.
As part of the development of a differentiated approach, an analysis of legal documents and a content analysis of the statistical base of court decisions based on Article 48 of the Tax Code of the Russian Federation for 2019-2021 were carried out. With the help of graphical analysis, the development of a map with QGIS technologies using the Jenks natural discontinuity classification method, a cluster analysis of territories was implemented and municipalities were identified, the tax culture of the population of which must be given priority impact.
The novelty of the study lies in the fact that, using the example of a separate subject of the Russian Federation, a mechanism was formulated and tested to identify areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The practical significance lies in improving the efficiency of the supervisory activities of tax authorities.
Keywords: financial education, spatial differentiation, financial culture, financial literacy, risk-based approach, level of financial literacy, tax behavior, tax debt, tax culture, tax literacy
Nichita, A., Batrancea, L., Marcel Pop, C., Batrancea, I., Morar, I.D., Masca, E., Roux-Cesar, A.M., Forte, D., Formigoni, H. & da Silva, A.A. 2019, "We Learn Not for School but for Life: Empirical Evidence of the Impact of Tax Literacy on Tax Compliance", Eastern European Economics, vol. 57, no. 5, pp. 397-429.
Gerger, G.Ç., Türegün, F.B. & Gerçek, A. 2020, "The importance of tax literacy in tax compliance" in Critical Debates in Public Finance, pp. 57-75.
Cvrlje, D. 2015, "Tax Literacy as an Instrument of Combating and Overcoming Tax System Complexity, Low Tax Morale and Tax Non-Compliance", Macrotheme Review, vol. 4 (3), pp. 156-167.
Korostelkina, I., Dedkova, E., Varaksa, N. & Korostelkin, M. 2020, "Models of tax relations: Improving the tax culture and discipline of taxpayers in the interests of sustainable development", E3S Web of Conferences.
Ogorodnikova, I.I., Pecherkina, I.F., Baksha, N.V. & Tarasova, A.N. 2020, "Tax Culture and Trust", Comparative Sociology, vol.