Socially oriented taxation and how it is perceived (case study of a survey of economists-to-be)
Автор: Lvova Nadezhda Alekseevna, Pokrovskaya Natalya Vladimirovna, Ivanov Viktor Vladimirovich
Журнал: Economic and Social Changes: Facts, Trends, Forecast @volnc-esc-en
Рубрика: Social development
Статья в выпуске: 4 (52) т.10, 2017 года.
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The article discusses the prospects for adapting unconventional tax mechanisms to tax administration in a secular multicultural state. The purpose of the study is to identify significant factors which determine the advisability of establishing socially oriented taxes as perceived by economists-to-be that do not possess enough information about alternative tax practices and mechanisms for their implementation. Scientific novelty of the research consists in the fact that it considers socially-oriented taxation in more detail; this type of taxation is suggested to be considered in conjunction with religious tax practices, which significantly complements existing ideas about the specifics of functioning of modern tax systems. The research methodology includes the use of the questionnaire method. The respondents are future economists - students of Saint Petersburg State University. At the first stage, we test the level of awareness of respondents about alternative tax practices...
Cially oriented taxes, religious taxes, islamic taxes, zakat, tax mechanisms, alternative tax arrangements, islamic tax system, islamic financial system
Короткий адрес: https://sciup.org/147223960
IDR: 147223960 | DOI: 10.15838/esc.2017.4.52.11
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