TAX CULTURE: FOREIGN EXPERIENCE

Abstract

The article examines the state of tax culture in foreign countries. Emphasis is placed on the specifics of building tax relations acceptable to the state. Determined objective (historical experience; level of economic development; standard of living of the population; level of development of tax legislation; degree of development of the country's tax system; social orientation of taxation; activities of state policy in the field of formation and development of tax culture; efficiency of the tax system and professionalism of tax service employees) and subjective (the general level of morality and culture in society and the level of executive discipline of members of society; the participation of basic social institutions that shape the personality in the processes of culture formation; mentality) factors in the formation of the tax culture of the state. Methods of interaction between tax authorities and taxpayers are considered, including: administrative coercion, administrative persuasion and regulated alternatives. The peculiarities of the formation of the tax culture of individual countries, which are based on the principle of partnership and the method of persuasion, are revealed. It was determined that there is a direct relationship between the attitude of the government towards taxpayers and the moral condition of taxpayers. The European experience (Germany, France, Great Britain) was considered, the Scandinavian experience (Denmark, Norway, Finland, Sweden) and the US experience were highlighted. Using the example of the USA, it was determined that the level of tax culture can change within the borders of one country, which is due to the division into states with different tax laws. The world practice of building tax relations acceptable to the state shows that it should be based on the principle of cooperation. It has been established that partnership in tax relations, the desire to maintain a balance between the interests of the state and taxpayers, ultimately leads to constructive interaction of individuals, economic agents and state bodies, and a higher level of development of the tax system.