Fiscal Sociology and Tax Culture in Germany

  • P. Zakharyin
Keywords: tax culture, tax moral, fiscal sociology, tax compliance, tax culture shocks, сameral sciences

Abstract

The article deals with theoretical issues in studying taxation in fiscal sociology. The author discusses the concept of national tax culture, ethics and solidarity. The studies of German tax culture in the twentieth century are thoroughly reviewed.
Published
2012-04-20
How to Cite
Zakharyin, P. (2012). Fiscal Sociology and Tax Culture in Germany . ZHURNAL SOTSIOLOGII I SOTSIALNOY ANTROPOLOGII (The Journal of Sociology and Social Anthropology), 15(3), 182–191. Retrieved from http://jourssa.ru/jourssa/article/view/956