Savina O.N. Topical Issues of Improving Tax Literacy

Abstract: The article is devoted to the actual issues of improving tax literacy and the role of educational institutions in distributing tax knowledge. Tax literacy today is relevant not only for large companies or individual entrepreneurs but also for all the citizens of the country. It grows especially important under the conditions of the economic crisis when acute issues of full and timely provision of expenditure commitments by the State through tax revenues into the country's budget system come to the fore. Considering the current economic conditions the government is limited in tools that build up tax revenues and this is what creates the basis for the development of another segment tax affair, the search for reserves to increase revenue collection through teaching fiscal discipline and tax literacy to participants of tax relatins including population. Meanwhile, physical entities are the most unmanageable group of taxpayers both in Russia and throughout the world. In this regard, tightening administrative and fiscal responsibility for non-compliance with the legislation on taxes and fees alone is not be the only solution to this problem because one of the most disputed issues related to the tax process is keeping the balance of interests of the state and taxpayers and ensuring social justice for the whole taxation system. The need to improve fiscal literacy must come not only from the state but from taxpayers themselves. Withuot increasing tax literacy it is difficult to overcome negative attitude towards taxes and mistrust towards the government which, unfortunately, is rooted in the mentality of Russian citizens. In modern terms, as never before it is important to be legally educated, to know the basic provisions of the tax legislation in order to adjust the implementation of strategic plans, optimize the resulting tax burden, and simply not to be deceived. In terms of today's world economic and political instability patriotic education of the younger generation and population in general is very important to make them aware of what and whom taxes and fees are for. As practice shows, there is still a large proportion of the population who do not have computer literacy skills or Internet access while the modern system of public service delivery is performed mostly online. Many citizens do not know where to get reliable information regarding the order of calculation of taxes and fees, timing of the introduction of new rules of legislative and normative legal acts regulating tax relations, or their rights and responsibilities. A significant number of them follow their established habits and advice of their friends and acquaintances which results in the decrease of their responsiblity for decisions made. A large role in this situation is given to educational institutions. In her article Savina proposes actions to improve tax awareness that will contribute to the development of partnerships between the state and taxpayers as well as optimization of tax administration.

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