Tax Behavior as a Criterion for Differentiating the Territories for the Purposes of Preventing Tax Violations and Influencing the Level of Tax Culture

Vasilina Andreevna Kataeva, O. I. Goleva
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Abstract

Within the framework of the "Strategy for improving financial literacy in the Russian Federation for 2017-2023" developed by the Government of the Russian Federation in order to form an understanding among the population of the importance of paying taxes, to increase confidence in the tax system of the Russian Federation, they actively carry out activities aimed at forming a positive attitude towards the tax policy of the state. The purpose of this work is to develop a mechanism for identifying areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The subject of the study is the level of tax culture of a particular region of the Russian Federation, determined through the amount of debt of citizens to pay taxes and fees. As part of the development of a differentiated approach, an analysis of legal documents and a content analysis of the statistical base of court decisions based on Article 48 of the Tax Code of the Russian Federation for 2019-2021 were carried out. With the help of graphical analysis, the development of a map with QGIS technologies using the Jenks natural discontinuity classification method, a cluster analysis of territories was implemented and municipalities were identified, the tax culture of the population of which must be given priority impact. The novelty of the study lies in the fact that, using the example of a separate subject of the Russian Federation, a mechanism was formulated and tested to identify areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The practical significance lies in improving the efficiency of the supervisory activities of tax authorities.
以税收行为作为区分区域的标准,防止税收违法行为,影响税收文化水平
在俄罗斯联邦政府制定的“2017-2023年提高俄罗斯联邦金融素养战略”的框架内,为了使人们了解纳税的重要性,增加对俄罗斯联邦税收制度的信心,他们积极开展旨在形成对国家税收政策的积极态度的活动。这项工作的目的是建立一种机制,以确定对个人税务文化水平有影响的领域,以便采取基于风险的方法来预防税收违法行为。这项研究的主题是俄罗斯联邦某一特定地区的税收文化水平,这是通过公民支付税款和费用的债务数额来确定的。作为发展差异化方法的一部分,根据2019-2021年俄罗斯联邦税法第48条,对法律文件进行了分析,并对法院判决的统计基础进行了内容分析。在图形分析的帮助下,使用詹克斯自然不连续分类方法,利用QGIS技术开发地图,对领土进行聚类分析,并确定了城市,其中人口的税收文化必须给予优先影响。这项研究的新颖之处在于,它以俄罗斯联邦的一个单独主题为例,制定和测试了一种机制,以确定对个人税务文化水平有影响的领域,以便采取基于风险的方法来预防税收违法行为。其现实意义在于提高税务机关监管活动的效率。
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