DIRECTIONS OF FORMATION OF TAX CULTURE

Abstract

The article considers the state of tax culture in Ukraine. A high level of tax culture is one of the indicators of a mature society, the predominance of democratic values and universal ideals. The countries of the European Union, to which Ukraine aspires to join, are also characterized by a high level of tax culture, which in this case is a certain European standard of development of the country, an indicator of its readiness to join the EU. Tax culture is seen as a certain level of tax self-awareness in society, in which the state is aware of and implements a tax policy that takes into account the interests of society, and taxpayers are aware of the need to fully and timely pay statutory taxes, fees (mandatory payments) to the budget. In the course of the analysis we have identified two global directions for raising the level of tax culture: the work of the state on the general level of tax culture of ordinary citizens - taxpayers; work of the state with state bodies and officials of these bodies, which are related to the administration of various taxes, fees (mandatory payments). Approaches to the formation of tax culture are highlighted: cost, as a process directly related to the formation of the price of public goods, which are taxes, and educational, as an educational process that involves the formation of the population of the country tax literacy.The formation of tax culture is presented in the form of a constant process of interaction between the state (represented by state institutions, civil servants, etc.) and society (represented by all its other members), the purpose of which is to effectively influence the country's tax policy. The directions of formation of tax culture are determined, namely: increase of the level of public trust; improving the processes of informing and advising citizens on current tax legislation; improving the quality of training for tax and customs authorities; development and adoption of the Tax Literacy Strategy; organization of the tax education system in educational institutions of all levels. There are proposals for a set of measures that are suitable for the implementation of the proposed areas of tax culture in Ukraine.