World of Science. Series: Sociology, Philology, Cultural Studies
World of Science. Series: Sociology, Philology, Cultural Studies

2021, Vol. 12, No. 1. - go to content...

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Назаров С.А. [Tax culture and increasing tax literacy of the population] World of Science. Series: Sociology, Philology, Cultural Studies, 2021, Vol. 12, No. 1. Available at: (in Russian).

Tax culture and increasing tax literacy of the population

Nazarov Sergey Anatolievich
Department of economic security and anti-corruption department of internal affairs
for Zelenograd JSC GU of the Ministry of internal affairs of Russia in Moscow, Moscow, Russia

Abstract. The main aspects of tax culture in modern Russian society are investigated. The relevance and significance of increasing tax literacy among the population of Russia is substantiated, and its attitude to taxes is described. The level of tax culture among the population is characterized. Some expert opinions on the tax sphere in Russia are highlighted and the relevant statistical data are provided. Inherent violations of Russian citizens in the tax area are considered. The results of a sociological study conducted among citizens of Russia and touching on the topic of taxes are noted. The attitude of the population regarding their awareness of tax payments, the rationality and fairness of tax administration by the state and a separate region (Moscow) is described. Meanwhile, the phenomenon of the so-called tax nihilism is considered through the prism of public opinion regarding taxes. The individual answers of the respondents have been studied, which affect mostly the negative aspects of tax activities in the country. In accordance with the opinions of the respondents, the main factors that could have an impact on the decency of citizens are listed. As a result of the study, a conclusion was drawn about the main source of tax nihilism among Russian citizens. According to the practical experience of foreign countries and domestic research, a number of significant areas in the activities of tax authorities have been identified. In addition, the need was determined to introduce tax information in the country, which is characterized by high efficiency of functioning. In the conclusion, the importance of the development of tax literacy is substantiated, which should become an integral component of economic and legal education, starting from adolescence through the formation of a general system of tax education.

Keywords: taxes; tax literacy; tax culture; tax violations; tax crime

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ISSN 2542-0577 (Online)

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