THE TAX CULTURE
Keywords:
tax culture, tax administration, taxpayer rights, corruptionAbstract
This article deals with the main characteristics of the tax culture. The relationship between taxpayers and tax collectors in the tax system, constitutes the culture of taxation. There is a linkage between the tax culture itself and the formal rules of taxation, the derivation of taxation, and the role of social structures of identity, in order to create and implement regulative relationships between tax authorities and taxpayers.
The concept of tax culture is a part of national culture. Trust is another concept related to the culture of taxation. It is a higher level concept than beliefs and attitudes because trust has a sense of linkages with other things. Trust results from a perception of fairness: for instance, taxpayers will have more trust in tax collectors who treat them with fairness and a respectful manner.
The quality of tax institutions has a strong positive correlation with tax compliance The willingness to comply can be affected by the quality of institutions that face taxpayers.
The taxpayer confidence that the government tax authority collects tax in a fair and efficient manner and uses tax revenue to benefit most citizens is very important for tax collection.
Tax compliance is higher among taxpayers who have positive attitudes in the tax system and government.
Downloads
References
Birger N. Tax Culture: A Basic Concept for Tax Politics (March 2008). Economic analysis & PolicY, Vol. 38, No. 1, p. 153- 167.
Vuchetich L. (2007). Pravednost i pravičnost u filozofiji prava, Pravnik, 41, 2 (85), str. 47-76.
Dimitrijević M. (2012). Pravni položaj poreskih obveznika, SKC, Niš, str. 69.
Granovetter, M. (1985). Economic Action and Social Structure: The Problem of Embeddedness, AmericanJournal of Sociology (AJS). 91: 481-510.
Hrustić H. (2013). Poreska politika bez strategije, Pravo i privreda, Udruženje pravnika u privredi Srbije, XLX, br. 7-9/2013, str. 623-635.
Hrustić H. (2011). «Porez na dohodak građana», u: Poreska harmonizacija u Evropskoj uniji, Institut za međunarodnu politiku i privredu, Beograd, str. 173-201.
Zakon o akcizama, Službeni glasnik RS, br. 22/01, 73/01, 80/02, 43/03, 72/03, 43/04, 55/04, 135/04, 46/05, 101/05, 61/07, 5/09, 31/09, 101/10, 43/11, 101/11, 6/12, 43/12, 76/12, 93/12, 119/12, 8/13, 47/13, 68/14, 142/14.
Zakon o porezu na dohodak građana, Službeni glasnik RS, br. 24/01, 80/02, 80/02, 135/04, 62/06, 65/06, 31/09, 44/09, 18/10, 50/11, 91/11, 93/12, 114/12, 47/13, 48/13, 108/13.
Zakon o poreskom postupku i poreskoj administraciji, Službeni glasnik RS, br. 80/02, 84/02, 23/03, 70/03, 55/04, 61/05, 85/05, 62/06, 61/07, 20/09, 72/09, 53/10, 101/11, 2/12, 93/12, 47/13, 108/13; 68/14, 105/14. Zakon o porezu na dohodak građana, Službeni glasnik RS, br. 24/01, 80/02, 135/04, 62/06, 65/06, 31/09, 44/09, 18/10, 50/11, 91/11, 93/12, 114/12, 47/13, 48/13, 108/13; 57/14, 68/14.
Ivanyna M., Moumouras A., Rangazas P. (September 2010). THE CULTURE OF CORRUPTION, TAX EVASION,AND OPTIMAL TAX POLICY, Michigan State University, International Monetary Fund, IUPUI, p. 5. 22.
Martinez-Vazquez, J. and S. Wallace (2000). The Ups and Downs of Comprehensive Tax Reform in Russia. National Tax Association Proceedings: 92nd Annual Conference on Taxation. Washington DC: NTA: 5-14.
Martinez-Vazquez, J. and R. M. McNab (2000). The Tax Reform Experiment in Transitional Countries, National Tax Journal. 53: 273-298.
Nerré, B. (2003). Modelling Tax Culture – A First Approach. National Tax Association. Proceedings.
Ninety-Fifth Annual Conference 2002. Orlando, Florida. NTA, Washington DC: 34-41.
Nerré, B. (2001). The Concept of Tax Culture. National Tax Association. Proceedings. Ninety-Fourth Annual Conference 2001. Baltimore, Maryland. Washington DC: NTA: 288-295.
Principles of good tax administration of the OECD Committee on fiscal affairs (2003). TAX TRIBUNE,
Magazine of the IntraEuropean Organisation of Tax Administrations (IOTA), No. 99/03, the World Bank, p. 23-26.
Scheer, C. (1996). Steuerpolitische Ideale – gestern und morgen, in: G. Krause-Junk (ed.), Steuersysteme der Zukunft. Berlin: Duncker und Humblot: 155-198.
Sinkuniene, K. (2005). Taxation principles in tax culture: Theoretical and practical aspects. Management of Organizations: Systematic Research [Organizacijø Vadyba: Sisteminiai Tyrimai], 35,177-192.
Schmölders, G. (1970). Survey Research in Public Finance–A Behavioral Approach to Fiscal Theory,Public Finance / Finances Publiques. 25: 300-306.
Strümpel, B. (1969). The Contribution of Survey Research to Public Finance, in: A. T. Peacock (ed. with the assistance of D. Biehl), Quantitative Analysis in Public Finance. New York: Praeger Publishers: 13-32.
Schmölders, G. (1970). Survey Research in Public Finance – A Behavioral Approach to Fiscal Theory,Public Finance / Finances Publiques. 25: 300-306.
Tekeli R. (September 2011). The Determinants of Tax Morale: the Effects of Cultural Differences and Politics, Visiting Scholar, Research Department Policy Research Institute, MOF, Tokyo, p. 19-22.
Torgler, B., Demir, I.C., Macintyre, A. & Schaffner, M. (2008). Causes and consequences of tax morale: An empirical investigation. Economic Analysis and Policy, 38(2). 314-339.
Frey, B. S. and M. J. Holler (1998). Tax Compliance Policy Reconsidered, Homo oeconomicus. 15: 27-44.
Carson McNeill M. (29 October, 2010). Principles Concepts and Practices of ModernTax Administration, Heads of PITAA overview, IMF, Washington, p. 14-18.
