Tax Culture as Tax Administration Staff Phenomenon

The concept of the tax culture has been grounded. Various approaches to the tax culture have been highlighted. The ambiguous aspects of the tax culture approaches and interpretation have been pointed out. The authors have also given the definition of the tax body officials' culture. The tax culture has been defined as a special kind of tax service employee's culture. The necessity of the tax culture phenomenon to be familiarized with by every tax official prior to their employment has been proved. The main characteristics of the tax culture phenomenon for tax officials have been provided. Moreover, the required level of tax culture to be reached by tax-payers has been reasoned. The publication has also pointed it as a strategic task to bring together the budget - tax relation players on the tax culture enhancing issues. It has been defined as one of the national interests to increase the tax culture level of every person and expand of this phenomenon to the society. The key directions of the tax culture level enhancement for the tax service officials have been proposed.