Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

Unconventional Tax Mechanisms in a Secular State: Prospects of Adaptation in Russia

Authors
Nadezhda A. Lvova, Natalia V. Pokrovskaia, Viktor V. Ivanov
Corresponding Author
Nadezhda A. Lvova
Available Online December 2016.
DOI
https://doi.org/10.2991/icaat-16.2016.32How to use a DOI?
Keywords
Tax mechanism, unconventional tax mechanism, religious taxes, Islamic taxes
Abstract
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.
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Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.32How to use a DOI?
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  -