INCREASE OF TAX CULTURE OF THE POPULATION AT THE PRESENT STAGE

This article identifies currently relevant problems impeding effective development of the tax culture in Russia. The paper presents the theoretical material according to the subject studied. Definitions of tax culture, tax offence and tax penalties are clarified. The types of tax offenses and liability for committing them are presented. The difficulties of imperfections in the tax legislation, insufficient awareness, consulting of citizens, mistrust of the population to the tax authorities are highlighted. The activities for establishing the ideas about taxation of the schoolchildren are proposed. Distribution of the budget allocations by sections of classification of expenses of the regional budget for 2016 is presented. The priorities for increasing the level of tax culture in Russia are proposed.

tax offences, fines, sanctions, taxes, tax culture, tax evasion, informing citizens, RF Constitution, citizen, capital, law, taxpayer.

Kalacheva O. S., Filippova T. S. Increase of tax culture of the population at the present stage // Business. Education. Law. Bulletin of Volgograd Business Institute. 2017. No. 1 (38). P. 88–91.