The Importance of Education and Awareness in Forming Tax Culture
Keywords:
Tax Culture, Tax Policy, Tax Administration, Education System, Awareness, Fiscal Discipline, Taxpayers, State Budget, Shadow Economy, Digital Economy, Tax Reforms, Social ConsciousnessAbstract
This article provides a comprehensive analysis of the role of education and awareness in the formation of tax culture. According to the research findings, in developed countries, 80–90% of the population comply with paying taxes fully and on time, whereas in developing countries this figure is around 50–65%. In Uzbekistan, recent tax reforms—particularly those implemented during 2020–2024—such as the simplification of tax administration, increasing the share of electronic services to 95%, and improving the system of interaction with taxpayers, have significantly contributed to enhancing tax culture. The article substantiates the importance of developing tax awareness among the younger generation through the education system, as well as strengthening outreach through mass media and digital platforms. Furthermore, it scientifically highlights that improving tax culture directly contributes to economic stability, increased state budget revenues, and a reduction in the share of the shadow economy.
