Unconventional Tax Mechanisms in a Secular State: Prospects of Adaptation in Russia
- Nadezhda A. Lvova, Natalia V. Pokrovskaia, Viktor V. Ivanov
- Corresponding Author
- Nadezhda A. Lvova
Available Online December 2016.
- https://doi.org/10.2991/icaat-16.2016.32How to use a DOI?
- Tax mechanism, unconventional tax mechanism, religious taxes, Islamic taxes
- This article focuses on the prospects of adapting unconventional tax mechanisms to tax management of a secular multicultural nation. The purpose of the study was to evaluate tolerance factors to socially oriented taxation as viewed by those not well aware about religious taxation policy. Research methods implied using the interview approach. The respondents were would-be economist studying at St Petersburg State University. The first stage checked respondents' level of awareness of the research subject. During the second stage, an ordered logit regression method was used to generate a model of tolerance to socially oriented taxation. It was proven that the level of commitment here depends on how respondents perceive social responsibility including its implementation mechanisms. The survey results showed that respondents rather unaware of unconventional tax mechanisms demonstrated high level of readiness to assume additional social obligations. It appears that the survey results are of scholarly importance in terms of developing the understanding of modern tax mechanisms and religious and socially oriented taxation. Besides, they may find their practical application in tax management in secular multicultural nations.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Nadezhda A. Lvova AU - Natalia V. Pokrovskaia AU - Viktor V. Ivanov PY - 2016/12 DA - 2016/12 TI - Unconventional Tax Mechanisms in a Secular State: Prospects of Adaptation in Russia BT - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/icaat-16.2016.32 DO - https://doi.org/10.2991/icaat-16.2016.32 ID - Lvova2016/12 ER -