Autori: Merkulova, Tamara , Bitkova, Tatyana , Kononova, Kateryna
Titolo: Tax Factors of Sustainable Development: System Dynamics Approach towards Tax Evasion Analyses
Periodico: Rivista di studi sulla sostenibilità
Anno: 2016 - Fascicolo: 1 - Pagina iniziale: 35 - Pagina finale: 47

Taxation is one of the most important institutes, influencing human behaviour, and an essential factor of wellbeing and of sustainable development. The paper is devoted to the analyses of tax evasion, which reduces tax revenues and cuts financial resources for sustainable development projects. When comparing different types of tax behaviour we consider economic factors of choice as well as institutional restrictions and psychological features of economic agents, who make decisions about tax evasion. Using an original system dynamics model we analyse comparative effectiveness of the types of tax behaviour, dependant on different instruments of tax policy, and the possible situations of conflict of interests of the state and a taxpayer.


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SICI: 2239-1959(2016)1<35:TFOSDS>2.0.ZU;2-2
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56975&Tipo=Articolo PDF

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