LABORATORY EXPERIMENT AS INNOVATIVE APPROACH OF FINDING OUT THE REASONS OF TAX AVOIDANCE
Article is devoted to trends of development of research methods of tax avoidance issue. Aim of research is to delineate laboratory experiment as innovative method of research of tax avoidance. This method allows to find out the reasons of taxpayers' unlawful behavior. We show that experimental projecting as subject of behavioral economics and financial sociology can be successfully applied for estimating government tax risks and for modernization of tax administration. Area of application and novelty. We show advantages of laboratory experiment, in particular we stress that using this method of research of taxpayers' behavior fits well for preliminary testing of tax reforms.