NETWORKING AS A FACTOR OF DEVELOPMENT OF THE TAXPAYERS’ CONSCIOUSNESS AND LITERACY

The article examines the promising directions of education of the modern individual, the formation of the civic positions adapted to the modern rules of taxation, focused on the fiscal policy of the state, as well as a tolerant attitude of citizens towards taxation. The dependence of the level of the tax collection rate on successful implementation of the factors of upbringing of the moral attitude to taxes (in the form of development of the network interaction of educational institutions aimed at formation of the civic positions starting from the school age), as well as on the methods of tax administration (in the form of effective ways of relations of such significant participants of tax relations as taxpayers and tax authorities).

taxation, tax system, tax burden, networking, conscientious taxpayer, tax literacy, education of civic position, awareness of taxpayers, socio-cultural aspect of education, economies

Boldyreva E. S., Dordzhieva O. B., Pavlova N. T. Networking as a factor of development of the taxpayers’ consciousness and literacy // Business. Education. Law. Bulletin of Volgograd Business Institute. 2016. No. 1 (34). P. 95–99.