The article analyzes the factors influencing tax evasion: the value of gross domestic product per capita, tax burden, corruption and openness of information on the use of budgetary funds. The correlation model includes the analysis of two groups of indicators. The first group is indicators of the individual level: education, socio-economic status, attitude to religion, gender, etc. The second group is indicators of the global or national level: GDP per capita, tax burden, the level of corruption in the country, the degree of financial transparency of public finances. The results of the study confirmed the hypothesis that law-abiding tax behavior is largely determined by the openness of information about the use of tax revenues by governments. Disclosure of information on the use of budget funds can become a powerful tool for strengthening the understanding of the legitimacy of the state tax policy, as well as act as a preventive measure to overcome existing facts of tax evasion. Increasing the transparency of public finances will make it possible to reproduce a new level of tax culture, to form an internal agreement of citizens with the fiscal policy of the state.

No abstract

No abstract

With the development of digital technologies, new forms of joint consumption have received the name "Share Economics". Digitalization made it possible to cover a wide range of public resources and go beyond small groups and personal relationships, so we see the technical and social aspect of the sharing economy. This double digital transition to joint use allowed us to achieve broad access to resources, which created new models and practices of sharing, which led to the creation of a new class of resource allocation systems that were called the "digital sharing economy". This article analyzes the economy of sharing as a socio-economic phenomenon of a bi-based digital platform. The practical significance of the results obtained by the author consists in the possibility of using the proposed theoretical platform to further explore the opportunities of the sharing economy for various participants in the interaction: citizens, business, public sector organizations.

No abstract