Methods of Analysis the Motives for Legal Tax Behavior

The paper is devoted to improving the methodology for conducting laboratory experiments to study the actions of taxpayers. We note that the use of standard economic methods is not enough to study citizens’ behavioral motives (in particular, the desire to evade their duties). The authors analyzed exp...

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Bibliographic Details
Main Authors: M. R. Pinskaya, A. V. Tikhonova
Format: Article
Language:Russian
Published: Government of the Russian Federation, Financial University 2024-04-01
Series:Финансы: теория и практика
Subjects:
Online Access:https://financetp.fa.ru/jour/article/view/2816