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Tax Factors of Sustainable Development: System Dynamics Approach towards Tax Evasion Analyses

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  • Tamara Merkulova
  • Tatyana Bitkova
  • Kateryna Kononova

Abstract

Taxation is one of the most important institutes, influencing human behaviour, and an essential factor of wellbeing and of sustainable development. The paper is devoted to the analyses of tax evasion, which reduces tax revenues and cuts financial resources for sustainable development projects. When comparing different types of tax behaviour we consider economic factors of choice as well as institutional restrictions and psychological features of economic agents, who make decisions about tax evasion. Using an original system dynamics model we analyse comparative effectiveness of the types of tax behaviour, dependant on different instruments of tax policy, and the possible situations of conflict of interests of the state and a taxpayer.

Suggested Citation

  • Tamara Merkulova & Tatyana Bitkova & Kateryna Kononova, 2016. "Tax Factors of Sustainable Development: System Dynamics Approach towards Tax Evasion Analyses," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 2016(1), pages 35-47.
    • Handle: RePEc:fan:rissri:v:html10.3280/riss2016-001005
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    References listed on IDEAS

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    Cited by:

    1. Olha Hlushchenko, 2016. "Well-being funding: essence and estimation method," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 2016(2), pages 45-55.
    2. Lidiya Guryanova & Olena Bolotova & Vitalii Gvozdytskyi & Sergienko Olena, 2020. "Long-term financial sustainability: An evaluation methodology with threats considerations," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(1), pages 47-69.
    3. Vincenzo Adamo, 2021. "Dynamic Process Models for the Evaluation of the Compliance Level Evolution: Evidence from Italy," SN Operations Research Forum, Springer, vol. 2(2), pages 1-27, June.

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