TAX CULTURE: APPROACHED AS A NEW CONSTITUENT ELEMENT OF THE FISCAL SYSTEM

Abstract

In the present research the fiscal system is approached from the perspective of its resemblance to a tree, whose photosynthesis is influenced by the way in which its components interact and develop, as well as according to the relationship of the fiscal system with the elements of the external environment and fiscal policy objectives. The main purpose of this study, which aims to be achieved, is to introduce, for the first time in the literature the concept of tax culture, as an indispensable component of the fiscal system and to highlight the importance and interdependence between it and the elements constituents of the fiscal system. This qualitative research is divided into five sections, which have the role of achieving the main goal, and the research methodology involves the study of literature and finally we can offer our own conclusions, designed to bring pluses in knowledge. The results of the research show that, on the one hand, the tax culture refers to the education of the taxpayer through specific programs, in terms of compliance with payment, and, on the other hand, the development of national culture also refers to a metamorphosis of tax administrations, because they play an important role in modern fiscal systems. The development of a fiscal system that serves the economy also requires efforts to create a national tax culture that, in the long run, can have a significant impact on both government revenues and also on the growth and development of a stable state-citizen relationship. This research strengthens the idea that the development of the national tax culture, as an element of the fiscal system, is an important step in achieving fiscal policy objectives.

Keywords

• tax culture; fiscal culture; fiscal system; tax system; fiscal apparatus; tax compliance; components