THE IMPORTANCE OF EDUCATION AND AWARENESS IN SHAPING TAX CULTURE

Authors

  • Urazmatov Shoxjaxon Ilhom ugli, Turayev Alijon Akmal ugli Student of Samarkand institute of economics and service, Acting associate professor of the department of “Investment and Innovations”, PhD

DOI:

https://doi.org/10.55640/

Keywords:

tax culture, tax literacy, tax compliance, tax policy, education, awareness campaigns, tax administration.

Abstract

This article analyzes the importance of education and awareness in the formation of tax culture. The study examines the concept of tax culture, its role in socio-economic development, and its significance in strengthening tax discipline. Special attention is given to the role of education in improving tax literacy and increasing public understanding of tax obligations. The research also evaluates the impact of awareness campaigns conducted by government institutions on the development of responsible taxpayer behavior.

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References

1.Organisation for Economic Co-operation and Development. (2021). Building tax culture, compliance and citizenship: A global source book on taxpayer education (2nd ed.). OECD Publishing. https://doi.org/10.1787/18585eb1-en

2.Organisation for Economic Co-operation and Development. (2022). Tax morale II: Building trust between tax administrations and large businesses. OECD Publishing.

3.Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150–169. https://doi.org/10.1016/j.intaccaudtax.2006.08.005

4.World Bank. (2019). Improving tax administration in developing countries: Strengthening taxpayer services and education. World Bank Publications.

5.World Bank. (2020). Enhancing tax capacity in developing countries: Tax morale and taxpayer education. World Bank Group.

6.O‘zbekiston Respublikasi. (2026). O‘zbekiston Respublikasining Soliq kodeksi. Toshkent.

7.O‘zbekiston Respublikasi Davlat soliq qo‘mitasi. (2024). O‘zbekistonda soliq siyosati va soliq ma’muriyatchiligini rivojlantirish bo‘yicha hisobot. Toshkent.

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Published

2026-03-25

How to Cite

THE IMPORTANCE OF EDUCATION AND AWARENESS IN SHAPING TAX CULTURE. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 2116-2120. https://doi.org/10.55640/

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