Abstract:

Many modern studies in the field of taxpayer behavior are focused not on studying the problem of tax evasion, but on the issue of voluntary compliance with tax laws. The key issue is to increase the share of taxpayers who voluntarily comply with the tax laws of their country, and thereby reduce government spending related to tax administration. The tax behavior of people and their willingness to pay taxes can be considered as a universal phenomenon, which is formed under the influence of a number of factors. Often, tax compliance by taxpayers is called tax compliance. The main tool for the implementation of the convergence mechanism in the tax system is tax compliance, which acts as a unified methodological base and attribute point in the harmonization of various groups of economic interests in the field of taxation. Tax compliance at the macro level involves building a clear, vertical relationship of the chain “tax legislator - tax executor - taxpayer" acting as the basis for building a stable tax convergence system.