The Role of Tax Culture in Transformation Processes – The Case of Russia

In view of today's progressive globalization , international coordination and the clash of different cultures and divergent tax systems caused thereby, one would think national "tax culture" to be a very fashionable topic of economics and public finance. Contrary to all expectations, this is (still) not the case at all. The topic of tax culture broached in the paper appears precisely at the intersection of the disciplines economics, sociology and history. Recently, the importance of tax cultural considerations has become more obvious, since the necessary reform measures to the tax systems of transformation economies partly have failed due to their tax-cultural incompatibility. In this paper, the topic of tax culture and related concepts is introduced in section tow. Subsequently, in chapter three, first results of a case study on the Russian tax culture and recent tax reforms is presented. Section 4 concludes with a brief summary and some questions for further research.

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