List of publications on a keyword: «уклонение от уплаты»
FSBEI of HE "Ryazan State University named after S.A. Esenin" , Рязанская обл
«The improvement of tax literacy and culture of participants of tax relations»
The author describes the problem of formation of tax literacy and culture of the population of the Russian Federation, identifies the causes of non-compliance with the taxpayer's tax discipline. The statistical analysis of tax offences has been made. The article describes the main causes of tax evasion by legal entities, analyzes methods to improve tax literacy, provides the list of activities to achieve a high level of outreach service for the taxpayers and suggests the ways of improving service for the taxpayers as partners of the state.