Published: 15 November 2016
The role of patriotism in the modern tax policy is discussed in the article. The relation between the tax efficiency and the sense of patriotism as a factor that has a positive impact on revenues is considered in the article. The purpose of this paper is to analyze the background to detect this relationship and try to justify theoretically the influence of patriotism on the fulfillment of tax obligations. The paper deals with the previously developed in the scientific theory the definition of «tax patriotism» as an economic phenomenon and analyzes its relationship with the tax morality and tax culture in the context of the selection of the optimal tax policy. The authors note that the concept of «patriotism tax» has almost sesquicentennial roots present in different cultures and examines the public administrations of the developed countries as a powerful argument in favor of civil behavior for the aim of the country development. However, there is a definite correlation between the tax behavior of citizens and transparency of government's actions: the obvious benefit to the population is regarded as the stimulating component of tax behaviour, and vice versa, the opinion of citizens about the government, as corrupt, leads to tax evasion and forcing people to leave to «the shadow».
