Vol.10, No.1, February 2021.                                                                                                                                                                           ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

Compliance with Tax Laws in the Russian Federation: Trust or Control


Murat Aliev, Ekaterina Milovanova, Irina Moiseenko, Vladimir Molodykh


© 2021 Vladimir Molodykh, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 10, Issue 1, Pages 310-317, ISSN 2217-8309, DOI: 10.18421/TEM101-39, February 2021.


Received: 09 October 2020.

Revised:   30 January 2021.
Accepted: 06 February 2021.
Published: 27 February 2021.




Tax evasion processes have been analyzed using the “slippery slope” concept, which has made it possible to assess the influence of socio-psychological and “rational” factors on the behavior of taxpayers in the context of voluntary and involuntary compliance with the tax laws. The representatives of small and medium businesses acted as the respondents, who evaluated their behavior in the framework of procedural, distributive, and punitive justice. The simulation results have shown that compliance with tax legislation, regardless of its voluntary or involuntary nature, depends on the level of trust in public authorities and the subjective perception of justice of the current tax system.


Keywords: Tax evasion, slippery slope model, behavioral economics



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