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Citizens (and Tax Inspectors) Against the State: Tracking Changes in Attitudes towards Tax Compliance in Russia, 2001-2008

Автор
Прядильников Михаил Владимирович
 
Тип публикации
Статья
 
Язык публикации
Русский
 
Издательство
APSA 2009 Toronto Meeting Paper :
 
Год
2009
 

Аннотация
The paper addresses the changes in attitudes towards tax compliance on the part of tax payers and tax inspectors. The research utilizes a series of nationwide surveys, conducted initially in 2001 and repeated in 2008. The findings demonstrate that lower level inspectors initially had divergent views from the policies of higher-level authorities. The street-level bureaucrats’ attitudes were closely aligned with those of the tax payers who generally viewed the capacity of tax administration as low and inefficient. Aggressive reforms which focused on the passing of the tax code, changes to tax audit procedures and extension of links with the population appeared to have made a difference in shifting the attitudes of tax inspectors in line with the views of policy-makers as reflected in the repeat surveys conducted in 2008. At the same time, no such change was recorded on the part of the tax payers who continue to maintain largely negative views about the system of tax administration in Russia

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