Problems of tax culture formation in Russia

This article addresses the issues surrounding the formation of the domestic tax culture in Russia. These issues are largely attributed to the state of “cultural tax shock” experienced by the Russian population in the post-perestroika period. However, even in Soviet times and earlier, a characteristic feature of Russian mentality known as “tax nihilism” was observed. The current state of tax culture can be characterized in two aspects: by examining the level of tax literacy among the population and taxpayers’ trust in tax authorities. Particular attention should be paid to youth in the formation of tax culture due to their detachment from the consequences of the societal transformation processes at the end of the last century. The article analyzes ways to increase the level of tax literacy among Russian schoolchildren. However, the problem of tax literacy among Russian students persists, coupled with the increasing prevalence of secondary employment among them. Measures to enhance public trust in tax authorities are also considered. The article emphasizes the role of developing the theoretical basis of tax culture, which requires attention not only to developments in traditional fields of law and economics but also in social research on fiscal sociology and the philosophy of taxation. In conclusion, the formation of tax culture in Russia faces multifaceted challenges stemming from historical legacies, societal perceptions, and educational gaps. By addressing these issues holistically, Russia can progress towards cultivating a more informed and cooperative tax culture among its populace.