The article dwells on the issues of tax culture in the sphere of taxation: “tax culture” notion, types and standards of tax culture. Legal culture in the sphere of taxation is considered as necessary condition for effective interaction between taxation bodies and taxpayers. A mechanism of legal conviction in tax culture formation is analyzed, attention is riveted to the difference concerned with the notions “tax literacy” and “tax culture”. It is set out that observance of rights and duties of taxpayers is determined by their tax culture standards. Tax culture is a part of social culture, but for an attainment of necessary tax culture standard society ought to create special conditions. The conclusion is made that at the present time a key assignment of tax bodies as to tax culture elevation is to form trust to state, tax bodies inclusive, on the part of population and business.
tax culture, taxpayer, tax control, tax literacy, payment of taxes, tax law, rights and obligations of taxpayers
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