The article dwells on the problem of developing tax literacy and tax culture among the population of the Republic of Tajikistan. It was noted that the most important element in improving economic relations between the state and economic entities and the population is the improvement of tax culture, which is based on professionalism, responsibility, legal knowledge of representatives of the legislative and executive authorities, which ensures the appropriate socially active and culturally ethical behavior of citizens and taxpayers. The importance of forming a tax culture in society is revealed, the main reasons for tax evasion are identified. Based on the analysis, the main directions of tax policy formation are defined, in which the main role should be played by the financial and economic education of citizens. Methods for increasing tax literacy and tax culture of taxpayers as partners of the state are proposed. It is substantiated that the effective development of the tax culture of the population is possible only through the inclusion in tax legislation of mechanisms and instruments of tax regulation that take into account the specifics of the socio-cultural attitude of citizens to taxes.
tax authorities, tax culture, tax literacy, tax law, tax relations, tax evasion
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