Tax Culture – the Basis of Russian Tax System

DOI

10.2991/assehr.k.200723.062How to use a DOI?

Keywords

tax system, tax culture, tax compliance, tax behavior, tax literacy, tax legislation

Abstract

the paper considers the development of tax culture as one of the main directions of tax system reforms. Special attention is paid to the problems of tax compliance, conduct, and literacy of the population. In the present-day conditions of economic development, the tax culture education of the population requires increasingly new modern approaches. The development of tax culture is a complex process with economic, social, informational, and legal aspects. It acts as a regulator of conduct, compliance, and literacy not only for every taxpayer, but also for the tax officer. Thus, tax culture represents a set of subjective and objective factors and forms of the taxpayer’s relations with tax service bodies, which contributes to the harmonious development of the Russian tax system.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Timergaziz Gabidullovich Sadykov
PY  - 2020
DA  - 2020/07/23
TI  - Tax Culture – the Basis of Russian Tax System
BT  - Proceedings of the International Scientific Conference on Philosophy of Education, Law and Science in the Era of Globalization (PELSEG 2020)
PB  - Atlantis Press
SP  - 296
EP  - 299
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200723.062
DO  - 10.2991/assehr.k.200723.062
ID  - Sadykov2020
ER  -