Institute of Sociology NASU

ON UKRAINIAN CITIZENS AS TAXPAYERS IN SOCIOLOGICAL MEASUREMENTS

stmm. 2021 (2): 156-180

DOI https://doi.org/10.15407/sociology2021.02.156

OLHA IVASHCHENKO, Candidate of Sciences in Philosophy, Senior Research Fellow, Institute of Sociology, National Academy of Sciences of Ukraine (12, Shovkovychna St., Kyiv, 01021)

olgivash@gmail.com

https://orcid.org/0000-0002-7070-2134

DMYTRO BOYARCHUK, MA in Economics, National University of «Kyiv-Mohyla Academy», Executive Director of the Center for Social and Economic Research “CASE Ukraine” (10, Poltavska St., Kyiv, 01135)

boyarchuk@case-ukraine.com.ua

https://orcid.org/0000-0001-8867-4832

YEVGEN SHULGA, Master of Public Administration, George Washington University, Director for Development, Center for Socio-Economic Research “CASE Ukraine” (10, Poltavska St., Kyiv, 01135)

shulha@case-ukraine.com.ua

https://orcid.org/0000-0002-4943-1536

The article deals with the results of first special sociological research on taxpaying thematic undertaken in Ukraine. Three waves of national wide survey (N1 = 2038 F2F; N2/3 = 2000 CATI) during 2020 by means of questionnaire with 5 basic questions regarding the taxpaying theme: budget structure, main expenses clauses, evaluated free of charge state services, equitable tax level, taxes for purchases and services. The provided analyses gave opportunity to choose most valuable questions concerning the Ukrainian citizens financial literacy in order to construct the Index of taxation erudition which revealed extremely low level of knowledge of Ukrainians as taxpayers about active tax system, particularly the role of taxpayers in state budget formation, when only 32% in the first wave and 43% in third wave pointed the citizen’s contribution, 54% respondents has no idea about the type of acting taxation system on the background of 52% in first wave and 39% in second wave, who pointed the 10% personal tax fee dimension as desirable and equitable. Only 20% citizens pointed the right figures of tax paying for purchases and services, when 36,5% have no knowledge about this tax at all, Sociologically was first time noticed important fixation of 56% readiness for paying less taxes and needed service accounts by own, especially for medical care and education, in such way it was acknowledged that constitutional article of social state is under civic scrutiny. As final research task the algorithm of Index of taxpayer’s knowledge ability has been proposed for regular monitoring as also recommendation for further special thematic research development with proper media involvements.

Full article: ukr | rus

Keywords: taxes, tax system, taxpayers, Index of taxpayer’s knowledge ability, market mentality, post-soviet society

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