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National Interests: Priorities and Security
 

Tax culture of society as basis of development of Russian tax system

Vol. 9, Iss. 15, APRIL 2013

Available online: 22 April 2013

Subject Heading: ECONOMIC DEVELOPMENT STRATEGY

JEL Classification: 

Nadtochiy E.V. Senior Lecturer. Department "Theories of Finance, Credit and Taxation", the Volgograd State University
E.nadtochiy@mail.ru

In the article the need of increase of tax culture of society is proved. Statistical data on use of interactive services for taxpayers and about the relation to taxes of modern Russians are investigated. Definition of tax culture, its function, structural components and stages of their formation is offered.

Keywords: tax policy, tax culture, interaction, subjects of tax relations

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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