Formation of tax culture in Russia


Master of Accounting and Auditing
Russia, Ufa state petroleum technological university

PhD, Senior Lecturer, Department of Accounting and Auditing
Russia, Ufa state petroleum technological university


This article deals with the mechanism of the formation of tax culture in Russia, moral and ethical principles, on which based the work of the tax authorities, given the author's idea of the formation of tax culture. We consider the institution of tax advice, its interaction with the tax authorities and its impact on the formation of tax culture.


tax culture, tax consulting, tax, tax administration.

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Halikova Je.A. , Ginijatullina D.R.
Formation of tax culture in Russia// Modern Management Technology. ISSN 2226-9339. – #11 (47). Art. # 4711. Date issued: . Available at:

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