Tax culture in the system of countering informal business activities

Abstract

The article argues the dependence of the size of informal business activities on the level of the tax culture of society, identifies the shortcomings of the implementation of the state policy of the country in terms of preventing tax offenses. It is noted that the concept of "tax culture" has so far been understood by researchers and practitioners ambiguously, it also has no strict scientific definition. In this regard, the author's interpretation of the essence of the tax culture of society is proposed and a set of tools for coordinating the efforts of the state, business structures and the population in the formation of this complex multi-level system is determined