Models of tax relations: improving the tax culture and discipline of taxpayers in the interests of sustainable development

Irina Korostelkina,Natalia Vаraksa,Elena Dedkova,Mikhail Korostelkin

doi:10.1051/e3sconf/202015906014

Irina Korostelkina, Natalia Vаraksa + Show 2 more

Open Access

https://doi.org/10.1051/e3sconf/202015906014

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Abstract

Modern globalization and global integration increase the importance of social processes in the economy, while the human factor plays a significant role in all spheres. Sustainable development in general and certain areas of life, including tax relations, are no exception. Taxes are a socially necessary phenomenon, the basis of the financial mechanism for sustainable development, and are the most important basic regulator of social progress. Through taxes, a social balance is achieved between public, corporate, and personal economic interests. The article examines the existing models of tax relations (characterizing the interaction of the state and taxpayers from the point of view of the principles of force, law and partnership), the possibility of their successful implementation and improvement. The current model of tax relations in the state entails appropriate tax behavior on the part of taxpayers and tax authorities. Tax behavior models are based on a certain level of tax culture and morality, which is formed under the influence of a number of objective and subjective factors. Tax culture, tax behavior and discipline, the process of interaction between the state and taxpayers (the level of development of tax relations) and determine the degree of protection of national interests and sustainable development.

Highlights

Sustainable development is a new philosophy, according to which economic agents act and make any management decision taking into account socio-economic and natural production factors
The practice of tax relations shows that currently there is a specific stereotype of the behavior of economic agents [1] and a model of tax culture has been formed, which on the one hand is manifested in the desire to avoid paying taxes, and on the other - in the lack of motivation to perform official duties in good faith
The graphical representation method is a visual generalization of information using drawings, graphs, and histograms. This method was used in determining factors that influence the formation of tax culture and behavior of taxpayers, characteristics of tax behavior models of economic agents, identifying factors that determine the choice of model, building the framework structure of the tax behavior model and the model of interaction of elements of tax culture, behavior and interaction of the state and taxpayers in the interests of sustainable development

Summary

Introduction

Sustainable development is a new philosophy, according to which economic agents act and make any management decision taking into account socio-economic and natural production factors. In addition to moral and ethical norms, the process of forming a tax culture and the behavior of taxpayers is influenced by a psychological factor This influence was first analyzed by the founder of the classical tax theory, A. In the work «Research on the nature and causes of the wealth of peoples» [15] He formulated the principles of taxation, which in modern science formed the basis for the formation of tax systems of States, and studied and analyzed the psychological moment of a person's attitude to taxes. In modern Russian society, the paradigm «taxes are the basis for the welfare of the state and society» is perceived negatively by citizens

Research мethods

Discussion and results

Findings

Conclusion

16. Revenue Statistics