Demin Aleksandr Vasilevich

Place of work

Organization:
Law Institute Siberian Federal University
Position:
доцент, профессор
Degree:
doctor of jurisprudence sciences

Author's articles(1)

Повышение налоговой культуры – важный компонент перехода к «партнерской» модели налогового администрирования

05.04.2016

Annotation

The author investigates a concept of tax culture in the context of transition to «partner» model of tax administration. The tax culture is a complex, multilevel structure; it acts as a component of the general culture both the certain person, and society in general. Justice of tax system and, first of all, justice of system of redistribution of the public benefits and a gross revenue by means of the taxation is a key aspect in understanding of tax culture of society.
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