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BUSINESS INFORM №2-2011, Vol.2

ABSTRACTS AND INFORMATION ABOUT AUTHORS

20

Section: Finance, Money Circulation and Credit
Zima O. G., Kuzmynchuk N. V.
Analysis of Factors Which Influence Taxpayers’ Decision Making on Paying Taxes and Duties (p. 54 - 56)

The article gives the analysis of factors which may influence taxpayers’ decision making on paying taxes and duties with the purpose of their legalization. It was shown that each factor may be considered separately but they are interrelated in tax treatment and, in some cases, the presence of one factor entails the manifestation of the other one.

Zima Olga G. – Candidate of Sciences (Economics), Associate Professor, Department of Taxation, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Kuzmynchuk Nataliia V. – Doctor of Sciences (Economics), Professor, Professor, Department of Marketing, Management and Entrepreneurship, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

Article is written in Russian
Downloads/views: 594

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Reference to this article:
Zima, Olga G., and Kuzmynchuk, Nataliia V. (2011) “Analysis of Factors Which Influence Taxpayers’ Decision Making on Paying Taxes and Duties.” Business Inform 2(2):54–56.


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