Published in journal "Pedagogy and education", 2011-4 , pages 78-87.
Resume: The article studies the problems of formation of tax culture and the way it is understood by the modern Russian society. The problem is very important, because tax culture directly depends on the tax policy introduced by the government during this or that period of social and economic development of the country, and influences the formation of financial resources of the government and economic entities as well as all the citizens living in our country. The goal of the study is to define the extend to which the society understands the need and importance of paying taxes; to define the factors influencing attitudes of each subject of tax relations towards paying taxes; and to suggest ways which would contribute to development of tax culture and formation of active citizenship. It is obvious that tax culture should be developed since early childhood. For the purpose of teaching the society about taxes, the author composed and tried out a school lesson ‘Look after your taxpayer’s honor when you are young, or what taxes are and why we should pay them’. We hope that this material will be helpful to school teachers and all those who work in the sphere of education as well as school children who can better understand the role of taxes in the social life and put this knowledge into practice.
Keywords: pedagogy, tax, culture, lesson, taxpayer, consciousness, turnover, morals, tax system, declaration.
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