Детерминанты налогового поведения населения (междисциплинарный подход)

Abstract

Financial relations consist of different elements. One of the elements is financial behavior, from which tax behavior should be distinguished. This model of behavior is extremely important for the state since the activity of participation in tax relations, which ultimately leads to the payment of mandatory payments, significantly affects the revenues of the budget system. The article substantiates the concept of tax behavior. The distinctive features of tax relations are highlighted: the institutional environment, the range of participants in tax relations, and the specifics of risks and material benefits, which made it possible to determine cause-and-effect relationships in models of tax behavior: protest-ignoring, incentive-compromise, and adaptive-initiative. Factor analysis allowed us to formulate the author’s opinion about the determinants of tax behavior: basic and secondary. An interdisciplinary approach was applied in the study. Tax behavior is considered from the perspective of the imperatives of economic, psychological, and social science. Tax behavior in mental understanding is considered on the basis of D. Kahneman’s ideas about the conscious and unconscious in thinking. VCIOM surveys on taxes are analyzed, and a survey of students conducted by the authors on understanding the importance of tax collection, tax deductions, and attitudes toward tax payments is presented. Such a research context has both theoretical and practical significance: the determinants of tax behavior are proposed and substantiated, the proposals of psychologists in tax behavior are tested, and a social survey is conducted.