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By the standard of relation of workers of enterprise to implementation of duties in relation to tax payment in a budget there must be an imperative of the USA and most capitalist
countries: taxes are paid undoubtedly in the rules and terms marked Law. In these countries
cultural traditions and honor are formed and supported to supremacy of interests of society
and state. ‘Tax culture of workers’ as interdisciplinary study, proposing his phenomenon that
was not able to have a presentiment in any other way. With hope, we will testify the theory
of tax culture, that confidently moves after clean hypothetical political, economic, and social
study, in the near future. Besides, reasoning recommendations can be got from the concept
of tax culture of workers, that in the end will result in higher and more viable tax profits to
more legal tax state as well as more transparent tax mode.
The article reveals measures to introduce tax culture, which contribute to the
motivational mechanism of economic regulation. The role of the tax culture in the field
of taxation is described, the rules for the implementation of tax culture at the enterprise
of Ukraine in the administration of taxes and fees are set forth, the author’s definition of
tax culture is formulated, the experience of EU countries in using cultural traditions in
accounting for tax liabilities and the application of effective management tools is shown; the sequence of promotion of the problems of tax administration with application of tax
culture is given. У статті розкрито заходи із впровадження податкової культури, які сприяють
мотиваційному механізму регулювання економіки. Вказано роль податкової культури
в сфері оподаткування, викладено правила реалізації податкової культури на підприємстві при проведенні адміністрування податків та зборів, сформульовано авторське
визначення податкової культури, показано досвід країн ЄС у використанні культурних
традицій в обліку податкових зобов’язань та застосуванні ефективних інструментів
управління; наведено послідовність просування проблематики адміністрування податків із застосуванням податкової культури. |
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