businessПутеводитель предпринимателяEntrepreneur’s Guide2073-98852687-136XJSC “Publishing Agency “Science and Education”business-1052Research ArticleСтатьиВлияние налогового менталитета и налоговой морали на состояние системы налогового контроля в государствеInfluence of tax mentality and tax morals on condition of system of tax control in the stateАрабовР. Р.ArabovR. R.1245655@mail.ruРоссийская академия предпринимательстваРоссияRussian academy of entrepreneurshipRussian Federation2014290120200243340Copyright © Арабов Р.Р., 20202020Арабов Р.Р.Arabov R.R.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.pp-mag.ru/jour/article/view/1052

Налоговый контроль имеет важное значение для экономики. Тем не менее, в основе любого вида контроля лежит необходимость изучения причин данного явления и измерения его последствий в государственном масштабе с учетом влияния налогового менталитета и налоговой морали.

Tax control is important for economy. Nevertheless, need of studying ofthe reasons of this phenomenon and measurement of its consequences for the state scale taking into account influence of tax mentality and tax morals is the cornerstone of any kind of control.

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The authors declare that there are no conflicts of interest present.