INCREASING THE TAX CULTURE OF POPULATION AS A WAY TO COMBAT TAX OFFENSES IN RUSSIA

The main problems preventing from establishing the tax culture in Russia are revealed in the article. The work presents theoretical material for the issue under consideration. Definitions of tax culture and tax mentality are specified. The issues of imperfection of the tax legislation, insufficient informing and consultation of citizens, mistrust of population to the tax authorities are discussed. The reasons of low performance of the modern system of taxation are established. Statistical data of the level of the tax and charges debts to the consolidated budget of the Russian Federation from 2013 to January 1, 2016 are provided, as well as the level of tax avoidance is determined. The priority directions for increasing the level of tax culture in Russia are proposed.

tax culture, tax discipline, taxes, taxpayer, tax offenses, information and explanatory work, tax legislation, tax authorities, tax mentality, tax relations.

Kalacheva O. S., Bubnova Ju. S. Increasing the tax culture of population as a way to combat tax offenses in Russia // Business. Education. Law. Bulletin of Volgograd Business Institute. 2016. No. 4 (37). P. 150–153.