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22.04.202404.2024с 01.01.2024
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Journal section "Territorial finance"

Tax Behavior of Economic Entities: Essence, Models and Formation Factors

Malyshev M.K.

Volume 27, Issue 2, 2023

Malyshev M.K. (2023). Tax behavior of economic entities: Essence, models and formation factors. Problems of Territory's Development, 27 (2), 70–88. DOI: 10.15838/ptd.2023.2.124.6

DOI: 10.15838/ptd.2023.2.124.6

Abstract   |   Authors   |   References
The sustainability of socio-economic development of the country, regions and municipalities is inextricably connected to the effective interaction of budget-forming economic entities and tax authorities within the conditions created by the state, that is, with the tax behavior of economic entities. The article analyzes the theoretical aspects of tax behavior. On the basis of the existing interpretations of this term in the scientific literature our own understanding of tax behavior is formulated. Internal and external factors influencing the taxpayers’ decisions in the sphere of tax payment are systematized. The most frequent models of tax behavior are distinguished, including evasion, optimization, and payment in accordance with the law. The strategies of tax behavior of economic entities are formed and characterized, in contrast to the models which are long-term value-psychological attitudes of the taxpayer. Strategies of evasive, optimization, responsible and mixed tax behavior are distinguished. The classification features and types of tax behavior are expanded. Based on the financial statements of major budget-forming corporations of the Vologda Oblast, PJSC “Severstal” and PJSC “Apatit” for 2012–2021 and on the content-analysis, we made an attempt to briefly characterize the tax behavior of these companies. It was revealed that PJSC “Severstal” continuously paid tax at a rate significantly below 20%, transferred tax liabilities to other periods, and operated in the regime of a consolidated group of taxpayers. In turn, PJSC “Apatit” used the benefits of the regional authorities rarely, the average income tax rate almost corresponded to the norm, and the postponement of payments was not so significant. The information base of the study was the works of Russian and foreign authors on the economic entities’ tax behavior. The article may be of interest to students, postgraduate students and professors, regional authorities, and all persons interested in the peculiarities of economic entities’ tax behavior


tax system, budget system, tax behavior, strategies, paying taxes, public and private interests

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