Author: Andrey L. Anisimov, Cand. Sc. (Ec.), Associate-Prof. of Public Law Dept.

Abstract: Tax culture directly influences the level of legal development of an individual, society and the state. The basic principles of tax legislation are regarded as the fundamental ideas emerged in the process of lawmaking and shaped in the form of norms. The state while reforming taxation, tax system and tax relations between governmental bodies and taxpayers should be responsible for establishing constitutional, socially justified rights, duties and responsibilities for all participants.

Key words: tax legislation; conceptual problems; principles of taxation; principles of tax law; tax culture; problems of tax legislation; norms of tax law; improvement of tax legislation.