Abstract
The aim of this study is to compare a finite set of subjects of taxation by means of evaluating their relative importance by tax consciousness levels using a scale in T. Saaty’s analytic hierarchy process. As a result, the highest value is obtained for large taxpayers, followed by the government, then controlling bodies, and the lowest value is obtained for small taxpayers. The values of the cognitive component for all subjects of taxation are high due to the high accessibility of education, lifelong learning, and development of advisory functions of controlling bodies. Middle-high values of emotional and volitional component are determined by the subjective nature of managerial decision-making and the degree of trust in government and taxation system. Low values of the behavioral component are determined by the subject’s socio-economic role which affects the availability of tax behavior alternatives and their risks in a certain area of activity. It has been proved that there are no standard values for the structural elements and tax consciousness as a whole as they simultaneously represent the cause and effect of imbalances in the functioning and development of the socio-economic system of the country.
Highlights
The multilevel and multipurpose system of tax management which is adopted in developed countries is aimed at reforming [7] in order to achieve administrative transparency [28], monitor compliance with law, address tax behavior consequences [32] and improve tax culture in general [25]
The type of tax behavior can be seen as a derivative of the tax consciousness level which is why governments and controlling bodies should focus on causes of tax behavior, determined by taxation subjects’ tax consciousness, instead of its effects
It offers an insight into the content of tax consciousness and its structural elements which include cognitive, emotional and volitional, behavioral components
Summary
Differences in taxation subjects’ behavior are determined by the role (government, general public, controlling bodies, taxpayers, tax agents) [14] they perform in their socio-economic environment [33]. Based on the reflection of the perceived tax situation, individual tax consciousness forms an appropriate response, determines decision-making in terms of taxation, and the type of tax behavior. The type of tax behavior can be seen as a derivative of the tax consciousness level which is why governments and controlling bodies should focus on causes of tax behavior, determined by taxation subjects’ tax consciousness, instead of its effects. Tax behavior is manifested externally, so it is subject to research, while the level and structure of tax consciousness are difficult to formalize and evaluate. The results of these research methods are only relevant at the time of their
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Periodicals of Engineering and Natural Sciences (PEN)
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
