Tax Culture as a Key Element for Improving Tax Legal Relations

Alina Alexandrovna Golovashchenko
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Alina Alexandrovna Golovashchenko: State organization of higher professional education «Donetsk National University of Economics and Trade named after Mykhayilo Tugan-Baranovsky»

Russian Foreign Economic Journal, 2016, issue 6, 96-105

Abstract: In the article the author analyzes the development of tax culture as one of the basic directions of tax system reformation. Special attention is paid to the problem of corruption in tax legal relations. The principles on the basis of which country’s tax legal relations should be built are examined. The problems of public mistrust to the fiscal bodies are revealed and the types of justice in terms of tax culture are considered. Besides, the author looks into the matter of tax gap, justifies the directions of perfecting the tax culture in society and suggests the ways to improve tax legal relations.

Keywords: Tax legal relations; tax culture; corruption; tax avoidance; taxes; types of justice; tax system; taxation; anti-tax culture. (search for similar items in EconPapers)
Date: 2016
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