Issue 2 (20) 2013

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

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
e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

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


Bibliograficheskij spisok

  1. Kratenko M.V. Zloupotreblenie svobodoj dogovora: chastnopravovye i publichno-pravovye aspekty: monografija. M.: Volters Kluver, 2010. 208 s.

  2. Nalogovyj kodeks Rossijskoj Federacii ot 31 ijulja 1998 g. №137-FZ: prinjat Gos. Dumoj 16 ijulja 1998 g.: odobr. Sovetom Federacii 17 ijulja 1998 g. v red. Feder. zakona ot 4 marta 2013 g. №20-FZ // Sobr. zakonodatel'stva Ros. Federacii, 2006. №31, ch. 1, st. 3436; 2013. №9, st. 872.

  3. Razgil'dieva M.B. Pravovoe ubezhdenie i prinuzhdenie: teoreticheskie osnovy (na primere finansovogo zakonodatel'stva): monografija. M: Jurlitinform, 2012. S. 1621.

  4. Shhekin D.M. O zloupotreblenii pravom nalogovymi organami // Zakony Rossii: opyt, analiz, praktika. 2008. №3. S. 22–27.

The Perm State University
614990, Perm, street Bukireva, 15
+7 (342) 2 396 275
ISSN 1995-4190 ISSN (eng.) 2618-8104
ISSN (online) 2658-7106
DOI 10.17072/1995-4190
(с) Editorial board, 2010
The magazine is registered in Federal Agency of supervision in sphere of communication and mass communications.
The certificate on registration of mass media ПИ № ФС77-33087 from September, 5th, 2008
The certificate on reregistration of mass media ПИ № ФС77-53189 from Marth, 14th, 2013

The magazine is included in List ВАК and in the Russian index of scientific citing

The founder & Publisher: the State educational institution of the higher training
“The Perm State University”.
Publishing 4 times a year