UDC 336.221
DOI: 10.36871/ek.up.p.r.2022.03.01.015

Authors

Yuliya A. Gorskaya,
Roma G. Arutyunyan,
Volga Institute of Management named after P. A. Stolypin, Saratov, Russia

Abstract

The article considers the factors that form the negative tax behavior of economic agents, as well as factors that influence the choice of a particular behavior model. The authors pay closer attention to the study of the influence on tax behavior of such a factor as tax control on the example of data analysis of a particular region.

Keywords

tax behavior, economic agent, tax control