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TAX BEHAVIOR AND ITS FACTORS
Journal: International scientific journal "Internauka." Series: "Economic Sciences" (Vol.1, No. 93)Publication Date: 2025-01-31
Authors : Merkulova Tamara;
Page : 70-78
Keywords : tax behaviour; tax evasion; tax avoidance; tax liabilities; behavioural economics;
Source : Download Find it from : Google Scholar
Abstract
An economic agent's tax behaviour is associated with compliance with tax legislation, but this is
a complex phenomenon that is of key importance for taxation and the socio-economic policy of a country. Identifying and assessing the factors influencing it are tasks in terms of the effectiveness and efficiency of the country's tax system.
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Last modified: 2025-08-26 20:43:21