Kucherova H. Tax culture as a determinant of modern taxation in Ukraine

Abstract

The paper attempts to reveal the content of the concept of tax culture through the prism of financial, economic and psycho-sociological views, causing revealed the multidimensional nature and complexity of this category, which is a system of knowledge, values and ideas that exist in the minds of citizens and is formed on the tax traditions the totality of which determines the form of cross-sectoral cooperation with state institutions taxpayers about taxation. In order to obtain an overall picture of the state of tax culture in Ukraine The analysis of indicators of the shadow economy and checkout of the Department of tax and customs audit, resulting in demonstrated inadequate fiscal discipline of business entities in a weakening of the administrative burden of the state. That is why the question is subject to the approval that the reduction of administrative pressure on the taxpayer contributes to the development of good faith payment of taxes. It is proved that, as a result, and a prerequisite for the formation of tax culture acts as a tax product that is proposed to be considered as a financial (voice and immaterial) and intellectual (voice and immaterial), the result of human labor, which meets social and economic needs of society through its own formation and redistribution. It is suggested that the tax culture in Ukraine was formed and corresponds to a sufficient level, however, it does not reflect the development of statehood, and the means of survival of subjects in the background to meet individual commercial interests. Therefore, in order to create a tax culture, corresponding to the conditions of statehood, it is not proposed to investigate separately and from the position of the relationship "tax culture - a tax product."