INSTRUMENTS OF SOCIAL-PSYCHOLOGICAL LEGITIMIZATION OF TAX RESISTANCE AND TAX MENTALITY

Abstract. This article explores and reveals the tools of social and psychological legitimacy of tax resistance. It has been established that tax evaders use three techniques of neutralization, which justify the violation of the rules, deny the nature of the violation of the norm: technique ″Analysis of tax legislation″; reception of ″Little Man″; technique ″Normality Assertion″. The essence and key characteristics of the tax mentality are given. It is determined that the tax mentality can be understood as the basis of socialization for taxpayers, as a mental, social and cultural background that decisively forms the basic attitude to taxation. The key goal of the article is to research the tools of socio-psychological legitimacy of tax resistance and the essence and peculiarities of the tax mentality. The methods used involve the analysis of secondary sources of data, mainly scientific international and domestic literature. Tax theory and tax policy consider the fiscal tax system from a macroeconomic point of view. Tax psychology looks ahead, first of all, with the behavior of the taxed population, namely: with their attitude, behavioral explanatory motivation for taxation. Among the most important problems in this area, the question of the subjective attitude of the population to the amount of taxes, tax obligations, tax justice, how citizens cope with tax requirements, what socio-psychological tools they use for tax evasion, etc., is gaining special relevance. Unfortunately, in Ukraine, the issue of tax psychology has not been widely considered, so this indicates the relevance of research on the chosen topic. Tax evaders use stereotypical excuses to neutralize the illegality of the crime. Therefore, socio-psychological techniques and techniques are used to avoid partial or full taxation. It is important to add that the tax mentality includes a basic attitude towards the tax system, tax responsibility, tax justice and tax honesty. This is one of the main determinants of tax morality and tax discipline. Like tax morality, the mentality of the population is ambivalent: on the one hand, taxes are considered indispensable, on the other hand, the practical use of tax funds by the state is criticized. Key words: tax, taxation, tax system, tax resistance, evasion, socio-psychological tools, tax mentality, tax morality.