Mokesčių kultūros ir mokesčių mentaliteto aspektai efektyvioje valstybės mokesčių sistemoje
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There is a problem of effective state tax system, which should assure budget collection analyzed in this article. Different authors from Lithuania and foreign countries percept state tax system differently, thus there is also criterion of effective state tax system conceived by authors declared in this article. We consider taxation principles as one of elements of effective state tax system and tax culture, however creating effective tax system; other elements of tax culture and tax mentality should also be mentioned for deeper and broader perception of effective state tax system. Applying of taxation principles in practice is also very important for better interrelationship between tax payers and tax administrators. There is also genesis of perception of tax culture conception, which is very little researched in Lithuania, also tax culture comparison analysis, tax culture conception perceived by authors and factors effecting tax culture, analyzed in the article. There is concept of tax culture by foreign scientists presented in this article. Analyzing foreign scientific literature, we can notice, that mostly there is dual approach, forming concept of tax culture: one of them, as A. Pausch, J. Schumpeter, link it with creators of tax system, the others M. Camdesus, V. Tanzi, R. Berger declare, taxpayers should accept any tax system and their tax consciousness should increase. Description of tax culture by B. Nerre (it takes into account taxpayers, administrators, their interrelationship and national culture) summarizes thoughts of other authors most commonly. To our mind, tax culture as a part of national culture is related with the most important taxation questions, which reflect in taxation tool and principles, include purposeful and consequent education, taxation changes, influenced by internal and external surrounding. To G. Schmolder's mind, it could help not traditionally analyze economic phenomenon and to propose new ways to solve the problem.
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