Use of Statistical Methods for the Study of Public Opinion in the Field of Taxation

Authors

Abstract

The article deals with the study of opinions of taxpayers and tax officials. On the base of statistical analysis, the authors study taxpayers’ and tax officials’ opinions on labor-intensity of some sectors of tax accounting. On the base of the analysis, the authors conclude that tax officials are more qualified in the studied questions than ordinary taxpayers, and their opinions must be considered in the process of tax accounting reform.

Keywords:

statistical methods, taxpayers, tax officials, poll, distinction of opinions, accounting sectors

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Author Biographies

Нелли Антоновна Смирнова, St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation

кандидат экономических наук, доцент

Сергей Анатольевич Смирнов, St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation

кандидат экономических наук, старший преподаватель

Published

2009-06-30

How to Cite

Смирнова, Н. А., & Смирнов, С. А. (2009). Use of Statistical Methods for the Study of Public Opinion in the Field of Taxation. St Petersburg University Journal of Economic Studies, (2), 093–097. Retrieved from https://economicsjournal.spbu.ru/article/view/3340

Issue

Section

Theory and Practice of Management

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