PROBLEMS OF FORMATION AND DEVELOPMENT OF TAX CULTURE IN UKRAINE IN THE CONTEXT OF EUROPEAN INTEGRATION

Abstract

Introduction. The effective implementation of economic reforms in Ukraine is impossible without a well-designed state tax policy that reflects current economic trends and future development prospects. Given that a significant share of public revenues is generated through taxation, improving the tax system is a key determinant of national economic stability and growth. At the same time, the level of tax culture in Ukraine remains insufficient: limited public awareness and tolerance toward tax evasion contribute to the expansion of the shadow economy and reduce the efficiency of tax collection. In this context, fostering tax culture through preventive, educational, and awareness-raising measures aimed at cultivating conscientious taxpayers becomes particularly important. This creates the foundation for a partnership-based model of tax administration. A high level of tax culture develops gradually and requires consistent, long-term efforts, including the transformation of both public officials’ and citizens’ attitudes. The insufficient methodological elaboration of many aspects of this issue determines the relevance of the study.

Purpose. The study aims to identify the key challenges in the formation and development of tax culture in Ukraine under contemporary socio-economic conditions and European integration processes, as well as to substantiate the conceptual foundations for increasing voluntary tax compliance and strengthening partnership relations between the state and taxpayers.

Materials and methods. The research is based on: 1) the regulatory framework governing tax policy in Ukraine and its compliance with European standards; 2) scholarly works by domestic and foreign researchers addressing tax culture, economic consciousness, socio-economic development, and tax-related integration processes; 3) statistical data from the State Tax Service of Ukraine and reports of international organizations on tax collection and compliance. The study employs methods of theoretical generalization and classification (to analyze the components of tax culture and identify factors influencing voluntary compliance), analysis and synthesis (to develop a conceptual model of tax culture formation and determine key challenges and prospects), and logical generalization (to formulate conclusions regarding the enhancement of tax culture and partnership relations between the state and taxpayers).

Results. The article elaborates the theoretical and methodological foundations of tax culture formation and development in Ukraine in the context of European integration. The economic essence of “tax culture” is clarified, and an authorial definition is proposed, according to which tax culture is understood as a system of values, knowledge, behavioral norms, and institutional practices that ensure conscious and voluntary fulfillment of tax obligations and foster partnership-based interaction between the state and taxpayers.

The main problems hindering the development of tax culture are systematized, including low public trust in state institutions, instability and complexity of tax legislation, the predominance of a fiscal-oriented approach in the activities of tax authorities, the widespread shadow economy, and insufficient tax education.

The influence of micro- and macroeconomic factors on the formation of tax culture is substantiated, and their role in transforming taxpayers’ behavior is determined. A structural model for the development of tax culture is proposed, encompassing the following strategic directions: regulatory and legal, institutional, compliance-oriented, digital, educational and communicative, public oversight, and international integration.

The proposed approaches are expected to enhance voluntary tax compliance, strengthen trust in public institutions, reduce the scale of the shadow economy, and increase Ukraine’s investment attractiveness within the framework of European economic integration.

Discussion. Future research should focus on developing effective mechanisms for enhancing citizens’ tax culture, establishing a comprehensive system of tax education and civic formation, and improving instruments of interaction between the state and taxpayers to reinforce partnership relations. This will contribute to higher voluntary compliance, more efficient tax administration, and the development of a transparent and equitable tax system in Ukraine.