The Notion of Tax-legal Culture

In the article the notion of tax-legal culture is analyzed from the worldoutlook and methodological positions of anthroposociocultural approach and application of the instruments of system analysis. The concept of system of financial law by P.Patsurkivskyy and the system of paradigm constants of financial law by R.Havrylyuk were extensively applied. With the help of them civilizational determination of the contents and the scope of the notion of tax-legal culture was grounded, the system nature of tax legal culture as a social phenomenon and its determination by respective sociocodes of the society as a self-regulating processual system of social cooperation of individuals. It is shown that tax culture is an unalienable part of the culture of the people at large, its character, psychological, behavioral patterns, which formed the people as a united whole. Special attention is drawn to the understanding of civilizational face of tax-legal culture of Ukrainians by different researchers, who applied not only different, but the opposite instrumentarium to the research of it. It is concluded that tax is one of the most unique phenomena of human civilization. Having emerged simultaneously with it, the tax has transformed into one of the key factors of the mankind evolution, has become the system core of special taxlegal culture. Tax-legal culture is ontologically embedded, mentally and officially envisaged system of special sociocodes as fundamental anthroposociocultural values that define the individuals and their societies’ behavior in relation to satisfying their public needs. Anthroposociocultural approach to the research of tax-legal culture on the basis of the instruments of system analysis and synthesis is relevant to the anthropocentric nature of tax-legal culture.