Disclosure and analysis of problems of social market-type tax system

In order to study the problem of tax evasion, the author of the article conducted a sociological study on the topic “The tax system as an institution of social management and the role of public participation” among taxpayers of the Inspectorate of the Federal Tax Service of Russia No. 3 in Moscow. The study was conducted on the territory of the aforementioned tax authority among the persons who came to the inspection on the reception day in order to submit reports, get advice or help.