<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422018000200013</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1672</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[State tax control strategies: Theoretical aspects]]></article-title>
<article-title xml:lang="es"><![CDATA[Estrategias de control tributario del estado: aspectos teóricos]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Aytkhozhina]]></surname>
<given-names><![CDATA[Gulnar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Miller]]></surname>
<given-names><![CDATA[Alexander]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Dostoevsky Omsk State University  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Russian Federation</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<volume>63</volume>
<numero>2</numero>
<fpage>0</fpage>
<lpage>0</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422018000200013&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422018000200013&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422018000200013&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The aim of this article is the justification for the benefits of tax control in modern conditions of society development, based simultaneously on coercion, service, credibility and partnership. The study includes econometric estimates based on empirical data. An institutional and delictual approach is used along with methods of data processing and analysis. The source of data was the survey results of 1600 respondents from 153 municipalities of Russia as well as Russia State statistical data authorities and the World Bank data. This article considers a theoretical basis for existent strategies of tax control, tax compliance. The specifics and benefits for the integrated strategy, moral factors involved, are being revealed. It is focused on state tax risks management based on partnership relations. The results have shown a close relationship between tax morale and shadow economy level as an indicator for tax compliance (based on correlation, regression), which is confirmed by priority and potential of the proposed strategy. The main tools for the forming of partnership relationships in tax matters are proposed. The efficiency of this strategy is shown by a comparison of gains and losses.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de este artículo es la justificación de los beneficios del control tributario en las modernas condiciones del desarrollo de la sociedad, basándose simultáneamente en la coerción, el servicio, la credibilidad y la asociación. El estudio incluye estimados econométricos que se basan en datos empíricos. Se utiliza un enfoque institucional y delictual junto con métodos de procesamiento y análisis de datos. La fuente de los datos fueron los resultados de la encuesta a 1600 participantes de 153 municipalidades de Rusia, así como a las autoridades de datos estadísticos del Estado Ruso y datos del Banco Mundial. Este artículo considera una base teórica para las actuales estrategias de control tributario y cumplimiento tributario. Se revelan los detalles y beneficios de la estrategia integrada, incluyendo los factores morales. Se centra en la administración por el estado de los riesgos tributarios con base en las relaciones entre sociedades. Los resultados demuestran una cercana relación entre moral tributaria y el nivel de la economía informal como indicador para el cumplimiento tributario (con base en correlación, regresión), que se confirma con la prioridad y potencial de la estrategia propuesta. Se proponen las principales herramientas para la formación de relaciones entre sociedades para asuntos tributarios. La eficiencia de esta estrategia se demuestra con la comparación de pérdidas y ganancias.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Tax control]]></kwd>
<kwd lng="en"><![CDATA[Tax compliance]]></kwd>
<kwd lng="en"><![CDATA[Tax control strategies]]></kwd>
<kwd lng="en"><![CDATA[Tax behaviour]]></kwd>
<kwd lng="en"><![CDATA[Tax moral]]></kwd>
<kwd lng="en"><![CDATA[E62]]></kwd>
<kwd lng="en"><![CDATA[H26]]></kwd>
<kwd lng="en"><![CDATA[Z10]]></kwd>
<kwd lng="es"><![CDATA[Control tributario]]></kwd>
<kwd lng="es"><![CDATA[El cumplimiento de las obligaciones fiscales]]></kwd>
<kwd lng="es"><![CDATA[Estrategias de control tributario]]></kwd>
<kwd lng="es"><![CDATA[Comportamiento tributario]]></kwd>
<kwd lng="es"><![CDATA[Moral fiscal]]></kwd>
<kwd lng="es"><![CDATA[E62]]></kwd>
<kwd lng="es"><![CDATA[H26]]></kwd>
<kwd lng="es"><![CDATA[Z10]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Allingham]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Sandmo]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Income tax evasion: a theoretical analysis]]></article-title>
<source><![CDATA[Journal of Public Economics]]></source>
<year>1972</year>
<volume>1</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>323-38</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Alm]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Torgler]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Do ethics matter? Tax compliance and morality]]></article-title>
<source><![CDATA[Journal of Business Ethics]]></source>
<year>2011</year>
<volume>101</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>635-51</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Alm]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Torglerb]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Culture differences and tax morale in the United States and in Europe]]></article-title>
<source><![CDATA[Journal of Economic Psychology]]></source>
<year>2006</year>
<volume>27</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>224-46</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ayres]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Braithwaite]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Responsive Regulation: Transcending the Deregulation Debate]]></source>
<year>1992</year>
<publisher-loc><![CDATA[New York ]]></publisher-loc>
<publisher-name><![CDATA[Oxford University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aytkhozhina]]></surname>
<given-names><![CDATA[G.S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Formirovanie instrumentov partnerstva v nalogovoi sfere]]></article-title>
<source><![CDATA[Vestnik Kostromskogo gosudars-tvennogo universiteta im. Nekrasova]]></source>
<year>2012</year>
<volume>5</volume>
<page-range>216-8</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Becker]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Crime and punishment: an economic approach]]></article-title>
<source><![CDATA[The Economic Dimensions of Crime]]></source>
<year>1968</year>
<page-range>13-68</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Blackburn]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Bose]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Capasso]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tax evasion, the underground economy and financial development]]></article-title>
<source><![CDATA[Journal of Economic Behavior &amp; Organization]]></source>
<year>2012</year>
<volume>83</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>243-53</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bogdanovic&#769;]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Manipulation of human mind as dominant strategy in achieving tax compliance]]></article-title>
<source><![CDATA[Romanian Economic Business Review]]></source>
<year>2016</year>
<volume>11</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>24-51</page-range><publisher-name><![CDATA[Romanian-American University]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Braithwaite]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<source><![CDATA[Taxing democracy: Understanding tax avoidance and evasion]]></source>
<year>2003</year>
<publisher-loc><![CDATA[Aldershot, UK ]]></publisher-loc>
<publisher-name><![CDATA[Ashgate]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Braithwaite]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Job]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[The theoretical base for the ATO Compliance Model]]></source>
<year>2003</year>
<publisher-name><![CDATA[Centre for Tax System Integrity Research]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bruno]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Frey]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A constitution for knaves crowds out civic virtues]]></article-title>
<source><![CDATA[The Economic Journal]]></source>
<year>1997</year>
<volume>107</volume>
<numero>443</numero>
<issue>443</issue>
<page-range>1043-53</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chen]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Gavious]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption]]></article-title>
<source><![CDATA[]]></source>
<year>2015</year>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dementev]]></surname>
<given-names><![CDATA[V.V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Chto mi issleduem, kogda issleduem instituti?]]></article-title>
<source><![CDATA[Terra Economicus]]></source>
<year>2009</year>
<volume>7</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>13-30</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Devos]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
</person-group>
<source><![CDATA[Factors influencing individual taxpayer compliance behaviour]]></source>
<year>2014</year>
<publisher-name><![CDATA[Springer]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hallsworth]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[List]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Metcalfe]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Vlaev]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The behavioralist as tax collector: using natural field experiments to enhance tax compliance]]></article-title>
<source><![CDATA[Journal of Public Economics]]></source>
<year>2017</year>
<volume>148</volume>
<page-range>14-31</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hayashi]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The legal salience of taxation]]></article-title>
<source><![CDATA[SSRN Electronic Journal]]></source>
<year>2012</year>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ivanov]]></surname>
<given-names><![CDATA[S.A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Socialnoe partnerstvo kak fenomen civilizacii]]></article-title>
<source><![CDATA[Jurnal sociologii i socialnoi antropologii]]></source>
<year>2005</year>
<volume>3</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>79-99</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kapelyushnikov]]></surname>
<given-names><![CDATA[R.I.]]></given-names>
</name>
</person-group>
<source><![CDATA[Kategoriya transakcionnih izderjek]]></source>
<year>1994</year>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kirchler]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Braithwaite]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<source><![CDATA[The economic psychology of tax behaviour]]></source>
<year>2007</year>
<publisher-loc><![CDATA[Cambridge ]]></publisher-loc>
<publisher-name><![CDATA[Cambridge University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kirchler]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Hoelzl]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Wahl]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Enforced versus voluntary tax compliance: The &#8220;slippery slope&#8221; framework]]></article-title>
<source><![CDATA[Journal of Economic Psychology]]></source>
<year>2008</year>
<volume>29</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>210-25</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Knack]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Keefer]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does Social Capital Have an Economic Payoff? A Cross-Country Investigation]]></article-title>
<source><![CDATA[The Quarterly Journal of Economics]]></source>
<year>1997</year>
<volume>112</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>1251-88</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kotowski]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Weisbach]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Zeckhauser]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Audits as Signals]]></article-title>
<source><![CDATA[U. CHI. L. REV.]]></source>
<year>2013</year>
<volume>81</volume>
<page-range>101-24</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Maiburov]]></surname>
<given-names><![CDATA[I.A.]]></given-names>
</name>
<name>
<surname><![CDATA[Sokolovskaya]]></surname>
<given-names><![CDATA[A.M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Problema ukloneniya ot nalogov: teoreticheskii analiz, izuchenie faktorov i posledstvii]]></article-title>
<source><![CDATA[Vestnik UrFU. Seriya: Ekonomika i upravlenie]]></source>
<year>2012</year>
<volume>3</volume>
<page-range>4-15</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Manhire]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tax compliance as a wicked system]]></article-title>
<source><![CDATA[Florida Tax Review]]></source>
<year>2016</year>
<volume>18</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>235-74</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="">
<collab>OECD</collab>
<source><![CDATA[Compliance Risk Management: Managing and Improving Tax Compliance]]></source>
<year>2004</year>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="">
<collab>OECD</collab>
<source><![CDATA[Tax Administration 2015: Comparative Information on OECD and Other Advanced and Emerging Economies]]></source>
<year>2015</year>
</nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="">
<collab>OECD</collab>
<article-title xml:lang=""><![CDATA[Technology Tools to Tackle Tax Evasion and Tax Fraud]]></article-title>
<source><![CDATA[]]></source>
<year>2017</year>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Posner]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Law and social norms: the case of tax compliance]]></article-title>
<source><![CDATA[VA. L. REV]]></source>
<year>2000</year>
<volume>86</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>1781-819</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ramona-Anca]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Knowledge is power. Improving tax compliance by means of boosting tax literacy]]></article-title>
<source><![CDATA[]]></source>
<year>2015</year>
</nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="">
<collab>Rosstat</collab>
<source><![CDATA[Korrektirovka valovoi dobavlennoi stoimosti na ekonomicheskie operacii, nenablyudaemie pryamimi statisticheskimi metodami]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Schneider]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Shadow Economy in Europe, 2013]]></article-title>
<source><![CDATA[OECD Statistics Brief]]></source>
<year>2014</year>
<volume>18</volume>
</nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Schneider]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Medina]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Shadow Economies around the World: New Results for 158 Countries over 1991-2015]]></article-title>
<source><![CDATA[CESifo Working Paper]]></source>
<year>2017</year>
<numero>6430</numero>
<issue>6430</issue>
<publisher-name><![CDATA[CESifo Group Munich]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tsakumis]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Curatola]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Porcano]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The relation between national cultural dimensions and tax evasion]]></article-title>
<source><![CDATA[Journal of International Accounting, Auditing and Taxation]]></source>
<year>2007</year>
<volume>16</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>131-47</page-range></nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="">
<collab>VCIOM</collab>
<source><![CDATA[Baza rezultatov oprosov rossiyan &#8220;Arhivarius&#8221;]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="">
<collab>VCIOM</collab>
<source><![CDATA[Baza rezultatov oprosov rossiyan &#8220;Sputnik&#8221;]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vishnevskii]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Uklonenie ot uplati nalogov i racionalnii vibor nalogoplatelschika]]></article-title>
<source><![CDATA[Voprosi ekonomiki]]></source>
<year>2004</year>
<volume>2</volume>
<page-range>96-108</page-range></nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="">
<collab>World Bank</collab>
<source><![CDATA[Rating &#8220;Paying Taxes&#8221;]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zak]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Knack]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Trust and Growth]]></article-title>
<source><![CDATA[The Economic journal]]></source>
<year>2001</year>
<volume>111</volume>
<numero>470</numero>
<issue>470</issue>
<page-range>295-321</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
