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https://dspace.ncfu.ru/handle/20.500.12258/3517
Title: | Tax culture in the system of countering informal business activities |
Authors: | Kuzmenko, V. V. Кузьменко, В. В. Bondarev, D. M. Бондарев, Д. М. |
Keywords: | Shadow economy;Business entities;Tax culture;State policy;Tax relations;Population |
Issue Date: | 2018 |
Publisher: | RJPBCS RESEARCH JOURNAL PHARMACEUTICAL, BIOLOGICAL & CHEMICAL SCIENCES |
Citation: | Kuzmenko, VV; Bondarev, DM; Khalimbekov, KZ; Aidaeva, SA; Kuzmenko, IP. Tax Culture In The System Of Countering Informal Business Activities // RESEARCH JOURNAL OF PHARMACEUTICAL BIOLOGICAL AND CHEMICAL SCIENCES. - 2018. - Том: 9. - Выпуск: 6. - Стр.: 1866-+ |
Series/Report no.: | Research Journal of Pharmaceutical, Biological and Chemical Sciences |
Abstract: | The article argues the dependence of the size of informal business activities on the level of the tax culture of society, identifies the shortcomings of the implementation of the state policy of the country in terms of preventing tax offenses. It is noted that the concept of "tax culture" has so far been understood by researchers and practitioners ambiguously, it also has no strict scientific definition. In this regard, the author's interpretation of the essence of the tax culture of society is proposed and a set of tools for coordinating the efforts of the state, business structures and the population in the formation of this complex multi-level system is determined |
URI: | http://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=15&SID=C3GxmenRjlLcKdl1GIF&page=1&doc=1 http://hdl.handle.net/20.500.12258/3517 |
Appears in Collections: | Статьи, проиндексированные в SCOPUS, WOS |
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WoS 379 .pdf Restricted Access | 75.1 kB | Adobe PDF | View/Open | |
scopusresults 916 .pdf Restricted Access | 63.3 kB | Adobe PDF | View/Open |
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