Improving the tax culture of legal entities and individuals is relevant in the search and use of reserves for the implementation of the state socio-economic policy. The relevance of the study of tax behavior of taxpayers is confirmed by the fact that mandatory liabilities to the country’s budget system continue to increase despite all the measures taken by tax authorities. The purpose of the article is to identify areas and develop a set of measures to improve the tax culture as one of the aspects of the long-term socio-economic stability of the country and regions. The methodological framework of the study lies in the principles of economic, statistical and comparative analysis, methods of generalization and grouping. The study is based on data of the Federal State Statistics Service, the Federal Tax Service, etc. The article states that observing the rules and duties of taxpayers is determined by the level of tax culture. The whole set of legal entities and individuals is divided into four groups of tax behavior. The article highlights the models of taxpayers’ behavior and factors explaining opportunism in interaction with tax authorities. A set of measures depending on the group and the model of taxpayers’ behavior is proposed in order to improve the tax culture of legal entities and individuals. It is concluded that at present the key objective of authorities and management to improve the tax culture is to build the trust of the population and the business community to the state, including tax authorities. The research results can be used by the authorities in the framework of improving the tax policy, and will be useful to specialists and the scientific community involved in improving the tax culture in the society and the economy
Keywords
tax behavior, tax culture, models of taxpayers’ behavior, groups of taxpayers, taxpayer duties and rights