Economic entities and state: model behavior in the implementation of tax management
Автор: Vylkova E.S., Tarasevich A.L.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Финансовый сектор экономики
Статья в выпуске: 2 (104), 2017 года.
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Having considered in economic literature approaches to identify patterns of behavior in the process of tax management. Offered the author's interpretation of the classification of behavior of economic agents and the state in the tax management, based on psychological and biological preconditions of behavior the tax management participants both on a micro and macro level. Visually presented and disclose the contents of such models as the tax confrontation, tax selfishness state or the taxpayer, the tax neutrality and tax symbiosis, which opens up broad opportunities for the solution of complex questions to identify imbalances interests of participants in tax management and the elaboration of methodological approaches to achieving balance these interests.
Tax confrontation, tax selfishness state or the taxpayer, tax neutrality tax symbiosis
Короткий адрес: https://sciup.org/14875839
IDR: 14875839