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Uklonenie ot uplaty` nalogov kak faktor formirovaniya otriczatel`noj gosudarstvennoj identichnosti
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Uklonenie ot uplaty` nalogov kak faktor formirovaniya otriczatel`noj gosudarstvennoj identichnosti
Annotation
PII
S1026-94520000617-6-1
Publication type
Article
Status
Published
Authors
Anna Sanina 
Edition
Issue 9
Pages
65-71
Abstract
The following article is devoted to analysis of the relationship between the processes of state identity formation and tax evasion. The theory of social exchange is used as a conceptual framework to explain the taxpayers’ behavior. The author develops the conclusion about necessity of legal, institutional and socio-economic regulators taking into account the specificity of “individual – state” relationships in terms of compliance with the exchange
Keywords
state identity, social behavior, social and legal norms, tax evasion
Date of publication
01.09.2012
Number of purchasers
1
Views
1068
Readers community rating
0.0 (0 votes)
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 2. Ehbzeev B.S. Lichnost' i gosudarstvo v Rossii: vzaimnaya otvetstvennost' i konstitutsionnye obyazannosti. M., 2007. S. 8, 9. 
 
 3. Aronov A.V. Sotsial'nye obyazatel'stva gosudarstva i mekhanizmy ikh resursnogo obespecheniya nalogovoj sistemoj. M., 2003. S. 13. 
 
 4. Murashov S.B. Nalogooblozhenie kak instrument sotsial'noj deyatel'nosti gosudarstva. SPb., 2001. S. 41, 42. 
 
 5. Homans G.C. Social Behavior: It’s Elementary Forms. London, 1961. P. 57. 
 
 6. Sanina A.G. Uklonenie ot uplaty nalogov kak problema sotsial'nogo upravleniya. M.; SPb., 2009. S. 77. 
 
 7. Blau P. Exchange and Power in Social Life. N.Y., 1964. P. 112. 
 
 8. Homans G.C. Op. cit. P. 128. 10 Sm.: Becker G.S. Crime and Punishment: an Economic Approach // Essays in the Economic of Crime and Punishment. N.Y., 1974. P. 45. 
 
 9. Ovsepyan Zh.I. Gosudarstvennoe prinuzhdenie kak pra vovaya kategoriya // Gos. i pravo. 2007. № 12. S. 6. 
 
 10. Homans G.C. Op. cit. P. 57, 58. 
 
 11. Blau P. Exchange and Power in Social Life. N.Y., 1964. P. 113. 
 
 12. Blau P. Exchange and Power in Social Life. N.Y., 1964. P. 255. 
 
 13. Homans G.C. The Human group. London, 1951. P. 294, 295. 
 
 14. Ehbzeev B.S. Lichnost' i gosudarstvo v Rossii: vzaimnaya otvetstvennost' i konstitutsionnye obyazannosti. M., 2007. S. 323.

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