Determinants of Tax Compliance

Student: Ivanov Nikita

Faculty: International College of Economics and Finance

Educational Programme: Financial Economics (Master)

Final Grade: 7

Year of Graduation: 2016

This paper focuses on the research of determinants of tax compliance. The model in a form of global game is presented, within which tax compliance depends on the two groups of variables: power of the government to enforce tax control and public trust to the government in the spirit of "slippery slope" framework by [Kirchler et al., 2008]. The main result of the paper is the expression for the probability of compliance, derived as the solution of the model. The analysis of comparative statics confirms that the solution aligns with common sense.

Full text (added June 14, 2016)

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses