Legal Culture in the Тaxation Sphere as a Mandatory Condition for Efficient Interaction Between Taxing Authorities and Taxpayers

М.N. Sadchikov

Saratov State law Academy
4/95, Chernyshevsky st., Saratov, 410076
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This article is devoted to the questions of concept of tax culture and types of tax culture. The tax culture, according to the Author, is the necessary condition for effective interaction between taxing authorities and taxpayers. The article contains a summary of the analysis of the mechanism of legal influence. To the Author’s mind tax literacy and tax culture are not the same thing. The tax literacy is one of the components of the tax culture. The tax culture is the part of national culture. The low level of the tax culture is the one of the possible causes of tax evasion in Russia.

The author points out the following points. The architecture of the tax culture concept includes two main parts: the tax literacy and the civic duty. It is necessary to distinguish between the professional and the overall level of tax culture. To the Author’s mind it is possible to recognize high medium and low levels of tax culture.

Keywords: tax culture; taxing authorities; taxpayers; legal influence; tax evasion; tax literacy


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