Tax Culture as a Key Element for Improving Tax Legal Relations

Abstract

In the article the author analyzes the development of tax culture as one of the basic directions of tax system reformation. Special attention is paid to the problem of corruption in tax legal relations. The principles on the basis of which country’s tax legal relations should be built are examined. The problems of public mistrust to the fiscal bodies are revealed and the types of justice in terms of tax culture are considered. Besides, the author looks into the matter of tax gap, justifies the directions of perfecting the tax culture in society and suggests the ways to improve tax legal relations.