RAS Social ScienceGosudarstvo i pravo

  • ISSN (Print) 1026-9452
  • ISSN (Online)2713-0398

Uklonenie ot uplaty` nalogov kak faktor formirovaniya otriczatel`noj gosudarstvennoj identichnosti

PII
S1026-94520000617-6-1
DOI
10.31857/S20000617-6-1
Publication type
Article
Status
Published
Authors
Volume/ Edition
Volume / 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
1080

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