Tax culture as a necessary condition for ensuring budget replenishment

The ongoing state policy in the field of taxation, the specifics of tax system structure and tax legal relations reflect the level of tax culture in society. The volume of tax revenues to the budget system of the Russian Federation depends, first of all, on the fulfillment of the duties by tax authorities and observance of the rights of taxpayers. At the same time, the observance of the constitutional obligations to pay taxes and other payments by taxpayers plays an important role in replenishing budgets of different levels of the budget system. The tax process involves organizations, institutions that ensure the receipt of taxes, fees and other payments to the budget, such as commercial banks, financial institutions, police departments, bodies that carry out cadastral registration and registration of rights to real estate and others. Budget replenishment also depends on the level of their tax culture. As a result, there is a need to formulate a state policy for the development of the tax culture of all participants in relations regulated by the legislation on taxes and fees. The study is aimed at assessing the current state of tax culture in society, identifying factors that determine the level of tax culture, and developing proposals for its improvement.