Abstract
Paying taxes is a constitutional obligation of a citizen and expresses his contribution to the development of society. However, not all taxpayers are willing to pay taxes. At the same time, the illegal behavior of taxpayers cannot be explained by any one reason – it is caused by a whole set of reasons. The article describes these reasons, which are classified into the following groups: economic, moral and psychological, socio-cultural and political reasons. There are also peculiarities in the reasons for illegal behavior of taxpayers – large companies.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have