Models of financial behavior of the population in the conditions of nanoeconomics (tax aspect)

Modern economic science is developing dynamically under the influence of various factors. One of the new and relevant areas of economic research is nanoeconomics. Despite the relative novelty of this area of economic research, the foundations of theory and methodology have already been laid by a number of scientists. Nanoeconomics is defined as the individual’s economy and allows us to consider the determinants of its development, including the behavioral aspects of the individual directly affecting his economic activity. In the framework of this approach, the study of the individual’s financial behavior which directly affects the development of the financial system and the increase of country’s competitiveness becomes particularlyrelevant. The application of the institutional approach allows expanding the classification of financial behavior strategies adding a new type of tax behavior, which is defined as the individual behavior (incentive, protest, adaptive) associated with the obligation to pay taxes and fees, as well as the right to use tax deductions (property, social, investment). The analysis of the market of financial services, performance indicators of financial institutions, as well as tax payments and deductions shows that citizens think about their financial well-being and depending on various factors (psychological, sociological, economic, political) their financial behavior changes, which is confirmed by the analysis of statistical indicators.