Abstract
The inconsistency of the established attitudes in the analysis of taxation within the framework of the philosophy of taxes and fiscal sociology is reflected in the conflict of teaching these disciplines. One of the ways to resolve the conflict was introducing in the educational environment of the world’s leading universities courses that considered the tax culture of contemporary societies. They allowed formulating new concepts that generalized the results of the symbolic analysis of taxation, complementing the consideration of it as a tool of the state’s fiscal policy. The analysis of this practice formed the basis of the present study. According to the results of the study, a way to overcome the indicated conflict is proposed based on the compatibility of the subject certainty of the philosophy of taxes and fiscal sociology. The authors put forward provisions for the coexistence of different tax systems competing in the taxpayer’s mind for the right to represent the social whole. On this basis, the following conceptual statement concerning taxation is formulated as a special kind of way of constructing social reality, which is diversely analyzed in different university courses. This kind of approach can bring the necessary humanitarian component not only to the teaching of special disciplines but also to the educational environment of a contemporary university in general.
Highlights
Over the last century, the study of taxation has acquired an interdisciplinary character
This approach had the greatest effect when analyzing the problems of transformation of the tax systems of Germany, Russia, and the CIS countries in the postperestroika period. These processes had been designated by the concept of tax culture shocks [18: 77–95]. It had been associated with the introduction of heterogeneous elements into the tax system going beyond the already established tax culture, which violated the existing structure of relations between subjects of taxation
The research, undertaken by the authors aimed at searching for a solution based on the compatibility of subject-specific knowledge within the framework of fiscal sociology and tax philosophy
Summary
The study of taxation has acquired an interdisciplinary character. The first contradiction of the courses taught was instrumental that was associated with different approaches to taxation by economists and lawyers The interpretation of this phenomenon in the field of financial and tax law was based on the need to solve strategically. A theoretical understanding of taxpayers’ position became reflected in fiscal sociology [7], whose teaching was aimed at solving the problem of tax evasion in legal and illegal ways [8: 535–553; 9] The presence of this contradiction within the educational environment stipulated the choice of one of the disciplines for teaching [10: 565–571]. The concept of tax culture was recognized as broader than the narrow professional terms culture of taxation and tax-paying culture [17] This approach had the greatest effect when analyzing the problems of transformation of the tax systems of Germany, Russia, and the CIS countries in the postperestroika period. It had been associated with the introduction of heterogeneous elements into the tax system going beyond the already established tax culture, which violated the existing structure of relations between subjects of taxation
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