THE IMPACT OF INSUFFICIENT TAX KNOWLEDGE IN SMALL BUSINESS ENTITIES ON THE SHADOW ECONOMY
DOI:
https://doi.org/10.5281/zenodo.19695465Ключевые слова:
tax literacy, small business entities, shadow economy, tax compliance, digital tax services, financial discipline, formal economyАннотация
This article examines the impact of insufficient tax knowledge among small business entities on their participation
in the shadow economy. The study emphasizes that limited tax literacy does not necessarily indicate intentional noncompliance
but often reflects informational gaps and difficulties in understanding tax procedures. The analysis highlights
the role of tax knowledge in shaping business decisions, improving compliance capacity, and facilitating the effective use
of digital tax services. Particular attention is given to the importance of accessible information, simplified communication,
and practical education in enhancing tax awareness. The findings suggest that strengthening tax literacy can contribute
to increased voluntary compliance, improved financial discipline, and the gradual integration of small enterprises into the
formal economy. The paper concludes with practical recommendations aimed at improving tax education, developing
user-friendly digital systems, and promoting awareness of the benefits of formalization.
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