Aspects of tax culture and tax mentality in state tax system


  • Doc. dr. Kristina Levišauskaitė, Doktorantė Kristina Šinkūnienė Vytauto Didžiojo universitetas


Aspects of tax culture and tax mentality in state tax system


There is a problem of effective state tax system, which should assure budget collection analyzed in this article.
Different authors from Lithuania and foreign countries percept state tax system differently, thus there is also
criterion of effective state tax system conceived by authors declared in this article. We consider taxation principles
as one of elements of effective state tax system and tax culture, however creating effective tax system; other elements
of tax culture and tax mentality should also be mentioned for deeper and broader perception of effective state tax
system. Applying of taxation principles in practice is also very important for better interrelationship between tax
payers and tax administrators.
There is also genesis of perception of tax culture conception, which is very little researched in Lithuania, also
tax culture comparison analysis, tax culture conception perceived by authors and factors effecting tax culture,
analyzed in the article. There is concept of tax culture by foreign scientists presented in this article. Analyzing
foreign scientific literature, we can notice, that mostly there is dual approach, forming concept of tax culture: one
of them, as A. Pausch, J. Schumpeter, link it with creators of tax system, the others M. Camdesus, V. Tanzi, R.
Berger declare, taxpayers should accept any tax system and their tax consciousness should increase. Description of
tax culture by B. Nerre (it takes into account taxpayers, administrators, their interrelationship and national culture)
summarizes thoughts of other authors most commonly. To our mind, tax culture as a part of national culture
is related with the most important taxation questions, which reflect in taxation tool and principles, include purposeful
and consequent education, taxation changes, influenced by internal and external surrounding