Izmailova M.O.Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation Maryam_ka@mail.ru ORCID id: not available
Subject. The study investigates inner motives of taxpayers who evade tax payments. Objectives. I identify spiritual and moral motives for individuals and businesses to evade taxes. Methods. The study is based on methods of analysis, synthesis and the systems approach. Results. I point out spiritual and moral reasons for taxpayers to evade taxes. Tax evasion is proved to decrease if taxpayers have a stronger motivation for tax compliance. Conclusions and Relevance. The findings can be used to determine how the tax evasion can be decreased, and to train tax professionals.
Keywords: tax evasion, reasons for evasion, moral reasons, spiritual and moral reasons, tax culture, opportunism
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