Abstract:

The article consider issues of reform in the sphere of the tax relations which is dictated by a lack of the budgetary resources and unevenness of a role of taxes and fees are considered. World experience of public administration testifies to need of elaboration of uniform scientific and practical approaches to formation of national tax culture taking into account economic, financial, demographic and social features of development of the state. We analysed formation and development of tax culture as one of the main directions of reforming of tax system. The concept of tax culture of institutional aspect is investigated. The institutional environment is analysed and characteristics of the institutions making it are given. Existence of two levels of tax culture of participants of tax process is proved: valuable (moral and ethical) and applied (functional) which are in complete indissoluble communication and mutual submission. The place of tax culture in tax system of institutional relationship of all its participants is defined (it is shown in the form of model).

Keywords: tax culture, institutionalization of tax culture, institutional environment, tax moral, taxation.