Tax behavior formation tools of economic entities: Russian and foreign experience review

The level and potential of socio-economic development of Russian regions and their territories are inextricably linked to the stability of receipts and the volume of tax contributions ofbusinesses of all scales to the budget system. In turn, the stability and volume of taxes is influenced by the tax behavior of business entities. Economic agents often resort to reducing the taxable base by legal and illegal means. For example, large companies often apply tax preferences to legally maximize net profit for the purpose of large dividend payments: reduction of the income tax rate, VAT refund on exports, use of different tax regimes, property tax discounts, etc. To illegal methods of reducing the tax burden can be attributed all actions aimed at reducing the tax base by artificially increasing expenditure transactions and reducing revenue transactions. The aim of the research is to systematize the existing tools for shaping the tax behavior of business entities based on Russian and foreign experience. The study consolidates and systematizes Russian and foreign instruments of taxpayers’ behavior formation, divided into financial and non-financial. In addition to the literature analysis concerning the instruments of tax behavior of business entities, the paper uses the methods of comparison, contrast and generalization. The materials can be useful for participants of the educational process, authorities, as well as all persons interested in the features of tax behavior formation.