Impact of Short-Term Exogenous Shocks on Taxpayer Behavior and Tax Evasion

Autor: Molodykh, V. A.

The evolution of views on tax evasion following the introduction of limited rationality and social and psychological factors into the models of taxpayer behavior has increased the plausibility of the initial assumptions of the models, but it has made

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______917::73b7d4b94be1a10f43ff4cb82760f450
https://hdl.handle.net/10995/122359

ФОРМИРОВАНИЯ НАЛОГОВОГО ПОВЕДЕНИЯ С УЧЕТОМ НАЛИЧИЯ ТЕНЕВОЙ ЭКОНОМИКИ

Autor: Kuzmynchuk, Nataliia, Nazarova, Tetiana, Drugova, Olena, Vyadrova, N. G., Chkheailo, Anna

Publikováno v: Financial and credit activity: problems of theory and practice; Том 1, № 28 (2019); 383-389
Финансово-кредитная деятельность: проблемы теории и практики; Том 1, № 28 (2019); 383-389
Фінансово-кредитна діяльність: проблеми теорії та практики; Том 1, № 28 (2019); 383-389

In this study, the main attention is paid to the problem of "shadowing" the Ukrainian economy during the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific st

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=scientific_p::7c16aa5ea1c0de7b505fa7cbc301c355
http://fkd.org.ua/article/view/162934