Open AccessThe impact of budget transparency on tax compliance
Author(s) -
Татьяна Владимировна Зверева,
Pavel M. Taranov,
Angelika Musaelyan,
Marina V. Krasnoplakhtich,
Antonina Pavlyukova
Publication year - 2021
Publication title -
e3s web of conferences
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.203
H-Index - 22
eISSN - 2555-0403
pISSN - 2267-1242
DOI - 10.1051/e3sconf/202128407029
Subject(s) - transparency (behavior) , public economics , per capita , gross domestic product , openness to experience , language change , business , economics , tax revenue , accounting , economic policy , macroeconomics , political science , population , psychology , social psychology , art , demography , literature , sociology , law
The article analyzes the factors influencing tax evasion: the value of gross domestic product per capita, tax burden, corruption and openness of information on the use of budgetary funds. The correlation model includes the analysis of two groups of indicators. The first group is indicators of the individual level: education, socio-economic status, attitude to religion, gender, etc. The second group is indicators of the global or national level: GDP per capita, tax burden, the level of corruption in the country, the degree of financial transparency of public finances. The results of the study confirmed the hypothesis that law-abiding tax behavior is largely determined by the openness of information about the use of tax revenues by governments. Disclosure of information on the use of budget funds can become a powerful tool for strengthening the understanding of the legitimacy of the state tax policy, as well as act as a preventive measure to overcome existing facts of tax evasion. Increasing the transparency of public finances will make it possible to reproduce a new level of tax culture, to form an internal agreement of citizens with the fiscal policy of the state.