Methods of Analysis the Motives for Legal Tax Behavior
The paper is devoted to improving the methodology for conducting laboratory experiments to study the actions of taxpayers. We note that the use of standard economic methods is not enough to study citizens’ behavioral motives (in particular, the desire to evade their duties). The authors analyzed exp...
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2024-04-01
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| Series: | Финансы: теория и практика |
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| Online Access: | https://financetp.fa.ru/jour/article/view/2816 |
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| _version_ | 1849409957526503424 |
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| author | M. R. Pinskaya A. V. Tikhonova |
| author_facet | M. R. Pinskaya A. V. Tikhonova |
| author_sort | M. R. Pinskaya |
| collection | DOAJ |
| description | The paper is devoted to improving the methodology for conducting laboratory experiments to study the actions of taxpayers. We note that the use of standard economic methods is not enough to study citizens’ behavioral motives (in particular, the desire to evade their duties). The authors analyzed experimental methods of studying tax evasion, carried out their comparative characteristics and identified the problems of their implementation in practice. Based on the analysis of the results of previous experiments, we proved that involving students as interviewers enables us to identify and evaluate the behaviour trends of taxpayers. The research methodology is based on the use of tools and methods of comparative analysis, tabular and graphical methods of data visualization. In particular, the comparative characteristics of the form factor surveys (vignette with one profile, vignette with a double profile, single-profile association, conjugate profile, conjugate paired profile) made it possible to identify as a priority for use in laboratory tax experiments the conjugate paired profile in the form of a survey. In the resulting part of the paper, we presented the disadvantages of laboratory experiments and suggested possible options for their solution, which is an element of scientific novelty and the significance of the research’ results. |
| format | Article |
| id | doaj-art-d5f170231939430c8b2db0ddd4639a91 |
| institution | Kabale University |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| publishDate | 2024-04-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj-art-d5f170231939430c8b2db0ddd4639a912025-08-20T03:35:19ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892024-04-01282607010.26794/2587-5671-2024-28-2-60-701133Methods of Analysis the Motives for Legal Tax BehaviorM. R. Pinskaya0A. V. Tikhonova1Financial Research InstituteFinancial UniversityThe paper is devoted to improving the methodology for conducting laboratory experiments to study the actions of taxpayers. We note that the use of standard economic methods is not enough to study citizens’ behavioral motives (in particular, the desire to evade their duties). The authors analyzed experimental methods of studying tax evasion, carried out their comparative characteristics and identified the problems of their implementation in practice. Based on the analysis of the results of previous experiments, we proved that involving students as interviewers enables us to identify and evaluate the behaviour trends of taxpayers. The research methodology is based on the use of tools and methods of comparative analysis, tabular and graphical methods of data visualization. In particular, the comparative characteristics of the form factor surveys (vignette with one profile, vignette with a double profile, single-profile association, conjugate profile, conjugate paired profile) made it possible to identify as a priority for use in laboratory tax experiments the conjugate paired profile in the form of a survey. In the resulting part of the paper, we presented the disadvantages of laboratory experiments and suggested possible options for their solution, which is an element of scientific novelty and the significance of the research’ results.https://financetp.fa.ru/jour/article/view/2816laboratory experimentexperimental economicsbehavioral motivestaxpayersurvey experimentvignetteconjugate paired profilestudent sample |
| spellingShingle | M. R. Pinskaya A. V. Tikhonova Methods of Analysis the Motives for Legal Tax Behavior Финансы: теория и практика laboratory experiment experimental economics behavioral motives taxpayer survey experiment vignette conjugate paired profile student sample |
| title | Methods of Analysis the Motives for Legal Tax Behavior |
| title_full | Methods of Analysis the Motives for Legal Tax Behavior |
| title_fullStr | Methods of Analysis the Motives for Legal Tax Behavior |
| title_full_unstemmed | Methods of Analysis the Motives for Legal Tax Behavior |
| title_short | Methods of Analysis the Motives for Legal Tax Behavior |
| title_sort | methods of analysis the motives for legal tax behavior |
| topic | laboratory experiment experimental economics behavioral motives taxpayer survey experiment vignette conjugate paired profile student sample |
| url | https://financetp.fa.ru/jour/article/view/2816 |
| work_keys_str_mv | AT mrpinskaya methodsofanalysisthemotivesforlegaltaxbehavior AT avtikhonova methodsofanalysisthemotivesforlegaltaxbehavior |