TAX CULTURE AND TAX MORALE: IMPACT ON TAX COMPLIANCE IN UKRAINE

The purpose of writing this article is to assess the impact of tax culture and tax morale on the tax compliance in Ukraine and to develop recommendations for further transformation of the national tax culture. We established that among the reasons for maintaining the size of the shadow sector of the...

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Bibliographic Details
Main Authors: Tetiana Stetsenko, Orest Nishcheretov
Format: Article
Language:Ukrainian
Published: V. N. Karazin Kharkiv National University 2021-08-01
Series:Соціальна економіка
Subjects:
Online Access:https://periodicals.karazin.ua/soceconom/article/view/17701