Tax Culture Is The Foundation Of The Russian Tax System

Abstract

The article deals with the tax culture development in the context of reforming the tax system. Particular attention is paid to the issues of tax discipline, behavior and literacy of the people. In modern economic conditions, the education of the tax culture requires more and more modern approaches. The author identifies subjective and objective factors that to a greater or lesser extent determine the tax culture of our country. Among the objective factors were identified: historical experience, the state of economic development of the country, the standard of living of the population, the development of tax legislation, the development of the tax system in the country, the social orientation of taxation, the activity of state policy in the field of formation and development of tax culture, the effectiveness of the tax system and the professionalism of tax service employees. Among the subjective ones: the general level of culture in society, the participation of basic social institutions, mentality, accepted models of tax behavior in society, socio-economic interests. The problems of imperfection of tax legislation, insufficient information and consultation of citizens, distrust of the population to the tax authorities are considered, and priority directions for increasing the tax culture level are proposed. The authors conclude that the tax culture consists of a set of elements of formal and informal institutions.