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Essentials of Fiscal Sociology

Conception of an Encyclopedia

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Edited By Jürgen G. Backhaus

The issue whether fiscal sociology is ripe for an encyclopedia is the hidden agenda of this project. The authors are international experts from the old and the new world, from Italy to Estonia, the Netherlands to Russia, and of course, the United States. The essays cover both, the history of fiscal sociology and recent and future issues, such as the making of the Estonian constitution, which emphasizes fiscal austerity, and the emerging European constitution.

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Cognitive Dissonance And Taxpayer’s Discipline Vladimir Boguslavskiy

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Abstract This article uses interdisciplinary approach mainly from the side of social and cognitive psychology to explain phenomena of corruption and shadow economy distribution as consequences of indi- vidual choices made in the station of anomie. In the situation of widespread anomie norms possessed by individual stop to control their behavior thanks to system of collectively legitimized excuses. Excuses in turn are designed to reduce psychological discomfort called cognitive (dignity) disso- nance when a person chooses utility against of value. The research among a group of Russian entre- preneurs revealed, on one hand, strong evidence of dignity dissonance, and three types of excuses used for it’s reduction, on the other. This proves that Russians possess norms of honest taxpayers despite negative historical experience, although dwell in the station of anomie. Introduction Among the range of problems of economical development that the orthodox eco- nomics is unable to explain is high level of shadow economy and corruption. These two are seemed to be an integral part of social-economic reality in many developing and transition countries. Economists elaborate methods to assess the level of shadow economy in order to include it into real GDP estimation. For nowadays the array of method has been developed starting from simple calcula- tion of difference between stated numbers (cost minus gain) and finishing statis- tical models like Cash demand based or LISREL type1. It is difficult to imagine any economy with high tax evasion and low corruption. These two phenomena perfectly correlate and are connected, in...

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