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.