BUSINESS CLIMATE IN THE RUSSIAN FEDERATION CONSIDERING THE RELATIONS BETWEEN ENTRENEURS AND TAX AUTHORITIES
Palavras-chave:
tax administration, tax relations, economic activity, business climate.Resumo
taxation builds financial relations between the state and legal entities or individuals. Acting as part of the economic policy of the state, an adequate tax system ensures the effectiveness of the main components of the economy, the development of entrepreneurial initiatives and meeting the basic needs of the country. The article examines the impact of the tax system on business climate, identifies the main reasons for tax evasion by businessmen in the Russian Federation and proposes ways of creating adequate tax relations between the state and enterprises, thus increasing business activity. According to the results of the survey that involved 300 managers of small, medium and large enterprises, almost half of entrepreneurs (47%) consider tax burden as the main problem hindering economic activity in Russia. The entrepreneurs believe tax authorities represent a considerable obstacle to business.
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Referências
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Allingham, M.G., Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3–4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2
Alm J, Martinez-Vazquez, J, Schneider, F. (2004). ‘Sizing’ the problem of the hard-to-tax. Contributions to Economic Analysis, 268, 11-75. https://doi.org/10.1016/S0573-8555(04)68802-X
Beynon, M.J., Jones, P., Pickernell, D. (2018). Entrepreneurial climate and self-perceptions about entrepreneurship: a country comparison using fsQCA with dual outcomes. Journal of Business Research, 89, 418-428. https://doi.org/10.1016/j.jbusres.2017.12.014
Castaño, M.S., Méndez, M.T., Galindo, M.A. (2016). The effect of public policies on entrepreneurial activity and economic growth. Journal of Business Research, 69(11), 5280-5285. https://doi.org/10.1016/j.jbusres.2016.04.125
Chan, C.W, Troutman, C.S, O'Bryan, D. (2000). An expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kong. Journal of International Accounting, Auditing and Taxation, 9(2), 83-103. https://doi.org/10.1016/S1061-9518(00)00027-6
Dai, W., Si, S. (2018). Government policies and firms' entrepreneurial orientation: Strategic choice and institutional perspectives. Journal of Business Research, 93, 23-36. https://doi.org/10.1016/j.jbusres.2018.08.026
Dickel, P., Graeff, P. (2018). Entrepreneurs' propensity for corruption: A vignette-based factorial survey. Journal of Business Research, 89, 77-86. https://doi.org/10.1016/j.jbusres.2018.03.036
Gërxhani, K, Schram, A. (2006). Tax evasion and income source: A comparative experimental study. Journal of Economic Psychology, 27(3), 402-422. https://doi.org/10.1016/j.joep.2005.08.002
Grunina, D.K. (2018). Control and supervision as a factor in increasing business activity of tax authorities. Economy. Taxes. Law, 11(3), 131-139.
Kirchler, E., Muehlbacher, S., Hoelzl, E., Webley, P. (2009). Effort and aspirations in tax evasion. Experimental evidence. Applied Psychology: An International Review, 58(3), 488–507. https://doi.org/10.1111/j.1464-0597.2009.00403.x
Krokhina, Yu.A. (2012). The principle of combining private and public interests in financial law. Financial Law, 5, 8-11.
Krokhina, Yu.A. (2016). Protection of the rights of subjects in tax disputes: the search for a balance of private and public interests. Scientific Works of the Russian Academy of Advocacy and Notaries, 4(43), 67-73.
Lopez, J.J. (2017). A quantitative theory of tax evasion. Journal of Macroeconomics, 53, 107-126. https://doi.org/10.1016/j.jmacro.2017.06.005
Poole, D.L. (2018). Entrepreneurs, entrepreneurship and SMEs in developing economies: How subverting terminology sustains flawed policy. World Development Perspectives, 9, 35-42. https://doi.org/10.1016/j.wdp.2018.04.003
Prinz, A., Muehlbacher, S., Kirchler, E. (2014). The slippery slope framework on tax compliance: An attempt to formalization. Journal of Economic Psychology, 40, 20-34. https://doi.org/10.1016/j.joep.2013.04.004
Ranasinghe, A. (2017). Property rights, extortion and the misallocation of talent. European Economic Review, 98, 86-110. https://doi.org/10.1016/j.euroecorev.2017.06.010
Salman, D.M. (2016). What is the role of public policies to robust international entrepreneurial activities on economic growth? Evidence from cross countries study. Future Business Journal, 2(1), 1-14. https://doi.org/10.1016/j.fbj.2016.02.001
Schmölders, G. (1959). Fiscal Psychology: A new branch of public finance. National Tax Journal, 12(4), 340–345.
Stenholm, P., Acs, Z.J., Wuebker, R. (2013). Exploring country-level institutional arrangements on the rate and type of entrepreneurial activity. Journal of Business Venturing, 28(1), 176-193. https://doi.org/10.1016/j.jbusvent.2011.11.002
Stroe, S., Parida, V., Wincent, J. (2018). Effectuation or causation: An fsQCA analysis of entrepreneurial passion, risk perception, and self-efficacy. Journal of Business Research, 89, 265-272. https://doi.org/10.1016/j.jbusres.2018.01.035
Torgler, B, Schneider, F. (2007). What shapes attitudes toward paying taxes? Evidence from multicultural European countries. Social Science Quarterly, 88(2), 443-470. https://www.jstor.org/stable/42956304
Allingham, M.G., Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3–4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2
Alm J, Martinez-Vazquez, J, Schneider, F. (2004). ‘Sizing’ the problem of the hard-to-tax. Contributions to Economic Analysis, 268, 11-75. https://doi.org/10.1016/S0573-8555(04)68802-X
Beynon, M.J., Jones, P., Pickernell, D. (2018). Entrepreneurial climate and self-perceptions about entrepreneurship: a country comparison using fsQCA with dual outcomes. Journal of Business Research, 89, 418-428. https://doi.org/10.1016/j.jbusres.2017.12.014
Castaño, M.S., Méndez, M.T., Galindo, M.A. (2016). The effect of public policies on entrepreneurial activity and economic growth. Journal of Business Research, 69(11), 5280-5285. https://doi.org/10.1016/j.jbusres.2016.04.125
Chan, C.W, Troutman, C.S, O'Bryan, D. (2000). An expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kong. Journal of International Accounting, Auditing and Taxation, 9(2), 83-103. https://doi.org/10.1016/S1061-9518(00)00027-6
Dai, W., Si, S. (2018). Government policies and firms' entrepreneurial orientation: Strategic choice and institutional perspectives. Journal of Business Research, 93, 23-36. https://doi.org/10.1016/j.jbusres.2018.08.026
Dickel, P., Graeff, P. (2018). Entrepreneurs' propensity for corruption: A vignette-based factorial survey. Journal of Business Research, 89, 77-86. https://doi.org/10.1016/j.jbusres.2018.03.036
Gërxhani, K, Schram, A. (2006). Tax evasion and income source: A comparative experimental study. Journal of Economic Psychology, 27(3), 402-422. https://doi.org/10.1016/j.joep.2005.08.002
Grunina, D.K. (2018). Control and supervision as a factor in increasing business activity of tax authorities. Economy. Taxes. Law, 11(3), 131-139.
Kirchler, E., Muehlbacher, S., Hoelzl, E., Webley, P. (2009). Effort and aspirations in tax evasion. Experimental evidence. Applied Psychology: An International Review, 58(3), 488–507. https://doi.org/10.1111/j.1464-0597.2009.00403.x
Krokhina, Yu.A. (2012). The principle of combining private and public interests in financial law. Financial Law, 5, 8-11.
Krokhina, Yu.A. (2016). Protection of the rights of subjects in tax disputes: the search for a balance of private and public interests. Scientific Works of the Russian Academy of Advocacy and Notaries, 4(43), 67-73.
Lopez, J.J. (2017). A quantitative theory of tax evasion. Journal of Macroeconomics, 53, 107-126. https://doi.org/10.1016/j.jmacro.2017.06.005
Poole, D.L. (2018). Entrepreneurs, entrepreneurship and SMEs in developing economies: How subverting terminology sustains flawed policy. World Development Perspectives, 9, 35-42. https://doi.org/10.1016/j.wdp.2018.04.003
Prinz, A., Muehlbacher, S., Kirchler, E. (2014). The slippery slope framework on tax compliance: An attempt to formalization. Journal of Economic Psychology, 40, 20-34. https://doi.org/10.1016/j.joep.2013.04.004
Ranasinghe, A. (2017). Property rights, extortion and the misallocation of talent. European Economic Review, 98, 86-110. https://doi.org/10.1016/j.euroecorev.2017.06.010
Salman, D.M. (2016). What is the role of public policies to robust international entrepreneurial activities on economic growth? Evidence from cross countries study. Future Business Journal, 2(1), 1-14. https://doi.org/10.1016/j.fbj.2016.02.001
Schmölders, G. (1959). Fiscal Psychology: A new branch of public finance. National Tax Journal, 12(4), 340–345.
Stenholm, P., Acs, Z.J., Wuebker, R. (2013). Exploring country-level institutional arrangements on the rate and type of entrepreneurial activity. Journal of Business Venturing, 28(1), 176-193. https://doi.org/10.1016/j.jbusvent.2011.11.002
Stroe, S., Parida, V., Wincent, J. (2018). Effectuation or causation: An fsQCA analysis of entrepreneurial passion, risk perception, and self-efficacy. Journal of Business Research, 89, 265-272. https://doi.org/10.1016/j.jbusres.2018.01.035
Torgler, B, Schneider, F. (2007). What shapes attitudes toward paying taxes? Evidence from multicultural European countries. Social Science Quarterly, 88(2), 443-470. https://www.jstor.org/stable/42956304
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Publicado
2020-04-23
Como Citar
V. VYAKINA, I. . BUSINESS CLIMATE IN THE RUSSIAN FEDERATION CONSIDERING THE RELATIONS BETWEEN ENTRENEURS AND TAX AUTHORITIES. Gênero & Direito, [S. l.], v. 9, n. 03, 2020. Disponível em: https://periodicos.ufpb.br/index.php/ged/article/view/51730. Acesso em: 22 dez. 2024.
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