MODERN BEHAVIORAL ASPECTS OF TAXATION

The article is devoted to the study of the behavioral aspects of taxation and their impact on the behavior of taxpayers. The main focus is on analyzing the factors that shape tax behavior and tax morals, including trust in government institutions, perceptions of the fairness of the tax system, and the role of social and cultural norms. The paper clarifies the definitions of such definitions as «tax behavior» and «tax morality». The author examines key behavioral theories explaining the motivation of taxpayers, such as the theory of rational choice, the theory of justice, the theory of social norms and perspectives, as well as the theory of trust. Special attention is paid to practical mechanisms for improving tax discipline, including budget transparency, social campaigns, and educational initiatives. Based on the conducted research, the author offers recommendations on strengthening voluntary tax discipline, emphasizing the importance of taking into account behavioral factors in tax policy. The results of the work can be useful for improving tax administration and developing measures aimed at increasing the level of trust and cooperation between the state and taxpayers.

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