Section of the journal:
Finance
Pages:
38-45
Bibliographic description of the article
Kuvaldina, T. B. TAX CULTURE IN RUSSIA: STATE AND DEVELOPMENT / T. B. Kuvaldina, Y. G. Balashova, E. M. Kartavova . – Text : direct //
Innovative Economics and Society. – 2023. – № 2 (40). – С. 38-45
Abstract
Tax culture is a set of knowledge and skills that are necessary to pay taxes correctly and efficiently. Tax culture is a key element of financial literacy and contributes to a country's economy. It includes understanding of the law, the ability to calculate tax payments and complete tax reports, and compliance with tax authorities' requirements. But it is not limited to this. The components of tax culture are public morality and ethics. This means that every citizen should understand its responsibility to the state for its actions in relation to taxation. The article presents the results of terminological analysis of the concept of «tax culture», the author's position regarding the essence and importance of tax culture in modern society is stated, the data of survey of students studying in OmGUPS, testifying about their level of tax culture are given. The paper concludes that for the tax system of the country to function effectively, it is not enough to have a thoroughly developed legislative framework for tax payments and a federal executive body authorized to control and supervise taxes. It is important to work to build a tax culture among potential and current taxpayers, starting with their education in schools and educational institutions and supporting it at the stage of their professional activities. In addition, it is advisable to actively involve the population in the process of distribution of funds from the budget, to inform about how the collected taxes are used and how it, affects the life of each person.
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