List of publications on a keyword: «tax culture»


Publication date: 04.05.2016
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Demin Aleksandr Vasilevich , doctor of jurisprudence sciences , доцент, профессор
Law Institute Siberian Federal University , Красноярский край

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

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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.


Publication date: 10.04.2017
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Avdeeva Viktoria Aleksandrovna , аспирант
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»

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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.