ФАКТОРИ СВІДОМОЇ СПЛАТИ ПОДАТКІВ: ДОСВІД КРАЇН ЄС

The article substantiates the relevance of studies by experts of the EU taxpayers' behavior in the framework of compliance with tax laws, that is, the conscious taxes. Summarized and disclosed the contents of the relationship between the factors influencing the behavior of taxpayers at the macro level, which in the EU include: tax morale, tax culture, justice of the tax system, the level of confidence in the current government to the taxpayers in the country. Factors considered updated conscious taxes at the individual taxpayer to which experts of the EU include: the amount of the tax burden; the volume of expenses related to compliance with tax laws; knowledge and practical skills of the taxpayer; the probability of detection and the scale of punishment for non-compliance of tax legislation; direct benefits that accrue to the taxpayer subject to the tax legislation; norms and values of the taxpayer. It is established that the purpose of the tax policy of the EU is to increase the level of tax culture, by forming a transparent fiscal space in the participating countries and between them. It was found that the tax transparency of European experts are considering as a way to disclose government information content of tax payments, as well as the format of cooperation of tax authorities in different countries in the field of exchange of information on taxpayers.