The article discusses the prospects for adapting unconventional tax mechanisms to tax
administration in a secular multicultural state. The purpose of the study is to identify significant factors
which determine the advisability of establishing socially oriented taxes as perceived by economists-to-be
that do not possess enough information about alternative tax practices and mechanisms for their
implementation. Scientific novelty of the research consists in the fact that it considers socially-oriented
taxation in more detail; this type of taxation is suggested to be considered in conjunction with religious
tax practices, which significantly complements existing ideas about the specifics of functioning of modern
tax systems. The research methodology includes the use of the questionnaire method. The respondents
are future economists – students of Saint Petersburg State University. At the first stage, we test the level
of awareness of respondents about alternative tax practices. During the second stage, with the help of
ordered logistic regression, we design a model that shows the degree of tolerance to socially oriented
taxation. We prove that the level of loyalty in this question depends on respondents’ perception of social
responsibility, including the mechanisms for its practical implementation. In particular, of relevance are
factors such as the willingness to give up part of personal income to support socially vulnerable groups;
positive attitude toward non-state administration of socially oriented taxes; expectation of corresponding
benefits on individual income tax. The survey proves that respondents who do not have enough knowledge
about non-traditional tax practices show a high degree of willingness to take additional social obligations.
We think that the results of the research have scientific significance in the context of development of
ideas about current tax mechanisms, as well as religious and socially oriented tax. In addition, they
can be applied in tax administration in secular multicultural states. We think that a promising direction
for further studies in this area is to carry out surveys among economists-to-be in various regions of the
Russian Federation, as well as to involve representatives of the academic and professional community in
the debate on modernization of tax arrangements
Keywords
socially oriented taxes, religious taxes, islamic taxes, zakat, tax mechanisms, alternative tax arrangements, islamic tax system, islamic financial system