Enhancing Tax Literacy to Ensure High Entrepreneurial Tax Culture

Abstract

The paper focuses on the system of tax culture among entrepreneurs, relying on the development of various tools. The authors discuss the relevance of the studied problem in conditions of low tax discipline, low tax collection, a large shadow economic sector, and weak civil liability of entrepreneurship in Russia. The authors consider this problem not only as a task of fiscal nature but as an essential socio-economic problem of the whole Russian society. The contemporary mechanism for ensuring tax education of the population is studied, its main problems are formulated, and the conditions for solving it are determined. This problem should be solved comprehensively, with the use of the tools for the formation of a civilized business environment with high public responsibility and civil sense of justice. The authors analyze the most significant factors hindering the increase in civil liability and entrepreneurship tax culture. The most important directions of tax education of the population and business community are presented and discussed in detail. An organizational model of tax education system was developed, tools for its achievement were defined, considering the effective use of the existing tax system and combining both the potential of the state institutions and the budgetary resources, as well as non-state institutional entities and resources of taxpayers.