Abstract
In this study, the main attention is paid to the problem of “shadowing” the Ukrainian economy in the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific study was carried out which would reveal the motives for the behavior of taxpayers, which are explicitly or implicitly laid in the basis of approaches to the formation of the mechanism of taxation and tax policy of the state. Therefore, we tried to determine the reasons why the behavior of each individual taxpayer is completely determined by his individual rational choice, determined by the desire to maximize his own benefit, i.e. does not depend on the choice of the tax behavior of other agents and the effects that individual taxpayers have on each other. Our results show that the reduction of transaction costs in the legal sector of the economy and the creation of conditions that impede the illegal conduct of transactions are not sufficient conditions for the implementation of formal taxation rules.
Highlights
To manage the tax processes is very important for exposing the tax behavior regularity of the economic agents and accept these main factors which influences for the taking decisions for paying taxes
The review of the literature below shows that the purpose of the research taxation problem is based on the common assumption that the tax payers themselves break the rules acting as the rational agents comparing benefits and expenses with the risks uncertainty. Out coming from this assumption there are taxation parameters as the main factors determining the tax revenues .From these factors it is not possible to accept the influence for the tax behavior this influence on tax behavior of social
The proof of adequacy of model RIB will allow to confirm the following assumptions: Dynamics of functioning PES essentially depends on initial propensity of agents to realization of operations official or nonofficial in the way; For the certain part tax behavior agents are connected to expense the time and risk of material losses about what becomes known other part of agents which is compelled by arranging to inertial behavior of the contractors, or realize inertial tax behavior by virtue of the conformism; Action of “the human factor” causes occurrence in all group of agents of beforehand not planned, spontaneously developing delay in change of habitual circuits of carrying out of operations in a direction of their optimization
Summary
To manage the tax processes is very important for exposing the tax behavior regularity of the economic agents and accept these main factors which influences for the taking decisions for paying taxes. The review of the literature below shows that the purpose of the research taxation problem is based on the common assumption that the tax payers themselves break the rules acting as the rational agents comparing benefits and expenses with the risks uncertainty. Out coming from this assumption there are taxation parameters as the main factors determining the tax revenues .From these factors it is not possible to accept the influence for the tax behavior this influence on tax behavior of social. The purpose of this project consists of in specification of representations about of tax behaviour laws of economic agents on the basis of revealing and influence on the social – psychological factors
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