Legal measures of overcoming tax culture shocks and tax culture lags
Journal: Financial Law Review
Year: 2019

Th e article researches such phenomena of tax culture as tax culture shocks and tax culture lags in interrelation with the law. Tax culture shocks and tax culture lags arise as a reaction of various subjects and institutes of taxation system to undertaken tax reforms. Proceeding from the role of law in general as a regulator of the behavior of individuals and public relations, we assume that tax culture shocks and tax culture lags can be overcome by using a complex of legal measures. Legal measu