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Opportunities for Tax Culture Formation of Self-Employed

Self-employment in Russia characterized by a high level of shadow employment. The special tax regime was designed to carry out this activity from shadow. In this case, it is necessary to take into account the peculiarities of the taxpayers behavior and their tax culture. The purpose of the article is to study the tax culture, factors influencing its demonstration in the taxpayers behavior, as well as to identify the features of tax culture in the field of self-employment. The information base of the article composed documents regulating the activities of self-employed, statistical data on the quantity, structure and dynamics of self-employment in the Russia and other countries, sociological surveys of self-employed. The main difference in the interpretation of tax culture is associated with the definition of its subjects. Therefore, the role of subjective factors in the taxpayers behavior is often overestimated. It is concluded that it is necessary to consider the issue of the tax culture of the self-employed not only from the point of view of their mentality, but first of all from the point of view of the external conditions of their activity. Low and irregular incomes, lack of social guarantees and financial support lead to the formation of the self-employed tax culture in the conditions of «survival». In this regard, actions to improve the tax culture by influencing internal factors are ineffective.