State tax control strategies: Theoretical aspects

Gulnar Aytkhozhina () and Alexander Miller
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Gulnar Aytkhozhina: Dostoevsky Omsk State University, Russian Federation
Alexander Miller: Dostoevsky Omsk State University, Russian Federation

Contaduría y Administración, 2018, vol. 63, issue 2, 407-423

Abstract: The aim of this article is the justification for the benefits of tax control in modern conditions of society development, based simultaneously on coercion, service, credibility and partnership. The study includes econometric estimates based on empirical data. An institutional and delictual approach is used along with methods of data processing and analysis. The source of data was the survey results of 1600 respondents from 153 municipalities of Russia as well as Russia State statistical data authorities and the World Bank data. This article considers a theoretical basis for existent strategies of tax control, tax compliance. The specifics and benefits for the integrated strategy, moral factors involved, are being revealed. It is focused on state tax risks management based on partnership relations. The results have shown a close relationship between tax morale and shadow economy level as an indicator for tax compliance (based on correlation, regression), which is confirmed by priority and potential of the proposed strategy. The main tools for the forming of partnership relationships in tax matters are proposed. The efficiency of this strategy is shown by a comparison of gains and losses.

Keywords: Tax control; Tax compliance; Tax control strategies; Tax behaviour; Tax moral. (search for similar items in EconPapers)
JEL-codes: E62 H26 Z10 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:nax:conyad:v:63:y:2018:i:2:p:407-423

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