Problems and prospects of the tax culture formation among citizens and business entities

Dubkov D. A.

The article reveals the role of the tax culture formation at the present stage of development of the domestic economy, its influence on the increase in the revenue side of the state budget, the reflection of this instrument of increasing budget revenues in strategic state documents is studied. The problems and approaches to the tax culture formation among citizens and business entities in Russia are considered, measures to increase the level of tax culture are recommended.

Keywords:taxes, tax policy, tax culture, tax literacy, financial literacy, revenues of budget.