Transformation of the Higher Education System Through the Implementation of Contemporary Approaches to the Development of Tax Education
摘要
In this research, the authors elaborate on the issue of implementing the idea of tax education through the lens of transforming the higher education system and implementing advanced technologies and approaches, which involve training, information support, and practical help for taxpayers. The methodology is built around the concept of tax culture, which is disclosed through the combination of approaches connected with tax education, responsibility, ethics, and liabilities. The main methods used in this research are expert analysis, sociological survey, comparison, observation, and generalization. The authors determine the theoretical foundations of tax education and its components and consider the features of tax culture and tax responsibility, as well as the stereotype of the absence of motivation to pay taxes. Moreover, the authors characterize the complex mechanism of this motivation, which covers not only the system of economic stimuli but also behavioral and information processes, including social influence and long-term behavioral models. Additionally, the authors describe contemporary approaches to tax education through training, information support, and practical help for taxpayers. Moreover, the authors consider three levels of the influence of higher education on ensuring tax education, as well as describe the main directions in transforming the system of higher education within the implementation of the tax education concept. Comprehensive research of not only economic and technical aspects of improvement of the system of taxation but also its behavioral and information processes, of which some could be improved using the measures of tax education.