TY  - JOUR
TI  - The Role of Tax Culture in Transformation Processes - The Case of 
Russia 
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KW  - глобализация
KW  - государственный бюджет
KW  - налоговая система
KW  - налогообложение
KW  - экономическая реформа
AB  - 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. 
AU  - Nerre, Birger
UR  - http://ecsocman.hse.ru/text/17775710/
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LA  - EN
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