TY - JOUR
TI - Legal measures of overcoming tax culture shocks and tax culture lags
AU - Reut, Anna V.
TI - Legal measures of overcoming tax culture shocks and tax culture lags
AB - The 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 undertaken 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.
VL - 2019
IS - Issue 14 (2)/ 2019
PY - 2019
C1 - 2299-6834
SP - 77
EP - 95
DO - 10.4467/22996834FLR.19.010.10771
UR - https://ejournals.eu/en/journal/financial-law-review/article/legal-measures-of-overcoming-tax-culture-shocks-and-tax-culture-lags
KW - Tax law
KW - tax culture
KW - tax culture shock
KW - tax culture lag
KW - concept of the tax law
KW - public discussion of the bill
KW - tax experiment.