Conceptual Provisions of Research of Tax Consciousness of Subjects of National Economy Applying the Hierarchy Analysis Method

Abstract

Держава та регіони The article substantiates the conceptual provisions of applying the hierarchy analysis method to the task of assessing the level of tax consciousness of subjects of the national economy. The main vectors of taxation development in the European context are generalized. It is noted that the taxation management system of developed countries is aimed at reforming in the direction of achieving transparency of administrative measures to control compliance with legal norms, adjusting the consequences of tax behavior and, thereby, increasing the tax culture as a whole. Methodical approaches to assessing the level of tax consciousness of subjects are generalized. The basis of all attempts to assess the level of tax consciousness are methods of conducting sociological, statistical studies, agent-based modeling, fuzzy logic methods, efficiency have been proved by methods of reflexive control and others. A review of understanding of the essence and structure of tax consciousness is carried out. The essence of tax consciousness is also defined either as a form of behavior, or as emotions that arise during taxation, the factor of bona fide fulfillment of a tax obligation, the result of a tax obligation. Built hierarchy. The assessment is formed at the first level of the hierarchy according to the following criteria: cognitive, emotional-volitional, behavioral components. At the second level of the hierarchy: tax awareness, emotions, attitude, and instructions for action. On the third: quality of information support; consulting support; analysis of taxation processes; level of tax knowledge; retraining ability; individual reaction; subjective assessment; trust in authorities and taxation systems; emotional stability; speed of adaptation to new conditions; individual willingness to make a decision; participation or support of community initiatives; socioeconomic role; model of behavior of surrounding subjects; the availability of available alternatives to tax behavior and their risks. The results of the study of which will ensure the implementation of an expert approach based on causal relationships established by leading experts and practitioners, will make it possible to quantify and compare the level of tax consciousness between the subjects of the national economy. The results of the assessment will allow us to justify the optimal ratio of the structural components of tax consciousness in order to maximize its level in the future for each subject of the national economy.