TAX DISCIPLINE IS A FACTOR OF BUDGET STABILITY

In this study, the tax culture and tax discipline were investigated, because the economic potential of the state is built on the basis of its financial security. Therefore, the high tax culture of the population determines the future of each country, and in this context, we have determined the study and discussion of the factors in the formation of the tax culture and tax discipline of the population as the main goal of this research.

Key words: taxation, tax culture, deviant behavior, taxpayers, tax burden, tax law, tax authorities, tax employees.