TO THE ISSUE OF TAXPAYERS' TRUST IN THE STATE

The tax sphere is a system of social relations concerning the establishment and collection, compulsory individually gratuitous payments, regulated by the norms of law. The current system of taxation in Russia is severely criticized by taxpayers due to its dynamism and instability. Ordinary citizens consider it socially unfair and have little desire to pay the legally established taxes and fees. They lack confidence in the state represented by the Federal Tax Service of the Russian Federation, there is no confidence that the funds they pay in taxes go for national needs, they see that paying taxes, they live much worse than those who do not do it. At the same time, the economic sanctions imposed by unfriendly countries have changed the mentality of Russian politicians and businessmen, who are increasingly calling in the media for an increase in the tax burden on the rich, saying themselves that they are willing to pay taxes at higher rates. The article reveals the reasons that cause the distrust of citizens to the state in the tax sphere, identifies the grounds that may indicate that the taxpayer is bona fide in terms of paying taxes, proposes and characterizes the directions in the development of trust of taxpayers to the state and the formation of the image of good faith. It is concluded that the formation of citizens' confidence in the state is unthinkable without the development of taxpayers themselves, their culture in the field of taxation, as well as reforming the tax authorities.