Models of tax relations: improving the tax culture and discipline of taxpayers in the interests of sustainable development

Orel State University, Department of Economics, Finance and accounting, 40 Naugorskoe highway, 302020, Orel, Russia

^* Corresponding author: cakyra_04@mail.ru

Abstract

Modern globalization and global integration increase the importance of social processes in the economy, while the human factor plays a significant role in all spheres. Sustainable development in general and certain areas of life, including tax relations, are no exception. Taxes are a socially necessary phenomenon, the basis of the financial mechanism for sustainable development, and are the most important basic regulator of social progress. Through taxes, a social balance is achieved between public, corporate, and personal economic interests. The article examines the existing models of tax relations (characterizing the interaction of the state and taxpayers from the point of view of the principles of force, law and partnership), the possibility of their successful implementation and improvement. The current model of tax relations in the state entails appropriate tax behavior on the part of taxpayers and tax authorities. Tax behavior models are based on a certain level of tax culture and morality, which is formed under the influence of a number of objective and subjective factors. Tax culture, tax behavior and discipline, the process of interaction between the state and taxpayers (the level of development of tax relations) and determine the degree of protection of national interests and sustainable development.