Egor V. Palashchenko, PhD student, Institute of Social Sciences at Irkutsk State University, e-mail: ypalashchenko@list.ru
The article analyzes the process of tax evasion as a destructive social phenomenon that records the transformation of moral and value orientations of society. Using the example of a study of young people's ideas about tax evasion, the mechanisms of transformation of norms and attitudes, new meanings of social ideas about the need for tax payments are recorded. Tax morality is becoming a new tool for social modeling. Conclusions are made about the possible consequences of these transformations.
Keywords: taxes, tax evasion, tax compliance, tax morality, tax illiteracy, financial illiteracy, social illiteracy
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