The impact of budget transparency on tax compliance

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 in...

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Bibliographic Details
Main Authors: Zvereva Tatyana, Taranov Pavel, Musaelyan Angelika, Krasnoplakhtich Marina, Pavlyukova Antonina
Format: Article
Language:English
Published: EDP Sciences 2021-01-01
Series:E3S Web of Conferences
Online Access:https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/60/e3sconf_tpacee2021_07029.pdf