PSYCHOLOGICAL INSTALLATION OF TAXPAYERS
Within the framework of the changing concept of taxation in the Russian Federation, the problem of the perception and attitude of the individual to tax payment issues is extremely acute. The current beliefs and stereotypes of citizens interfere with the effective work of this state structure and require detailed analysis. This can be facilitated by the study of the psychological attitudes of the individual, as a driving factor in human behavior, based on the experience, opinions and behavior of others, which is an unconscious mental phenomenon. Understanding the fixed meaningful attitudes of the individual will help clarify the patterns of behavior of taxpayers. The intention of the individual to the implementation of certain actions is due to the presence of her fixed semantic attitudes that determine the general direction of human activity. The complex structure of the psychological attitude of the personality speaks of its steady character in the behavior of the individual and the determination of his leading motives. The predominance of some installations over others determines the prevalence of the characteristic type of behavior of taxpayers: rational, irrational, inertial. A characteristic feature of the meaningful attitudes of taxpayers is their fixedness and negative content. Speaking about the attitudes of taxpayers, it should be noted that negatively directed attitudes oppose the desire of the individual to certain activities, which are defined as “dangerous”, and positively colored - encourage action and are meaningful.