Legal measures of overcoming tax culture shocks and tax culture lags

Abstract

Th e article researches such phenomena of tax culture as tax culture shocks and tax culture lags in interrelation with the law. Tax culture shocks and tax culture lags arise as a reaction of various subjects and institutes of taxation system to under-taken tax reforms. Proceeding from the role of law in general as a regulator of the behavior of individuals and public relations, we assume that tax culture shocks and tax culture lags can be overcome by using a complex of legal measures. Legal measures can be applied at a development stage of draft s of tax laws, or can be connected with tax law application. In this work we considered legal measures of overcoming tax culture shocks and tax culture lags which have to be applied at the development stage of bills, and revealed fl aws of their application. Kew words: Tax law, tax culture, tax culture shock, tax culture lag, concept of the tax law, public discussion of the bill, tax experiment.