Tax culture as a condition of tax compliance

Abstract

This article examines the phenomena of tax culture and tax compliance. Both phenomena have received wide popularity in law and economics, but there are still only a few studies in sociology. Tax culture can be understood as a system of values and norms that shape an individual's conscious obligation to pay taxes. Tax culture and tax compliance are closely interrelated. The conscious obligation, which reflects an individual's tax culture, is the foundation for tax compliance. This conscious obligation can be viewed as a moral imperative. The duty to pay taxes or tax morality is not solely a product of upbringing. It is also influenced by individuals’ interactions with tax authorities, the legislative framework, and the constitutional environment. Based on a sur-vey of residents from a major region in Russia (n = 1500) and interviews (n = 17), this study identifies several key aspects of tax culture. These include knowledge about taxes, perceptions of the effectiveness of tax authorities in dealing with taxpayers, respondents' law-abiding attitudes towards tax payments, and their understanding of the consequences of non-payment. Taxpayers use various channels to access information about their taxes, such as the unified state services portal (Gosuslugi), multifunctional public service centers (MFC), and taxpayer personal accounts among others. However, a small percentage of respondents do not use any sources of information. The study of respondents' law-abiding attitudes revealed instances of tax morality, where respondents are motivated not by fear of sanctions but by moral considerations. This shows the high level of social responsibility. Research on taxpayers' awareness of the consequences of tax evasion highlights the need for further education. The conclusion is made about the underscores the necessity of further research into the internal factors influencing tax payment, which remain underexplored.