Paper/Speech Details of Conference Program for the 15th NISPAcee Annual Conference Program Overview General Session Author(s) Vladimir Boguslavskiy Polish Academy of Sciences Warsaw Poland Title The role of values in tax administration system. Why don’t we pay our taxes? File Paper files are available only for conference participants, please login first. Presenter 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 individual 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) dissonance when a person chooses utility against of value. The research among a group of Russian entrepreneurs 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.
