Socio-Psychological Aspects of Transformation to Tax Liability among Citizens of Different Ages in a Pandemic

The publication examines the socio-psychological aspects of the attitude of citizens of different ages to tax obligations in the context of their transformation due COVID-19 pandemic. Materials of a study of the psychological attitude to taxes, conducted in 2019 with three groups of young, middle-aged and older citizens (n = 216 people, 72 participants in each of the groups, methods questionnaires and a semi-structured projective interview) were supplemented by a similar study with the same contingent tested during the pandemic. Qualitative conclusions were obtained on the basis of a statistical comparison of changes in attitudes towards tax obligations among citizens of different ages in a pandemic. The study confirmed the hypothesis that there are age differences in the psychological attitude of citizens to their tax obligations; the COVID-19 pandemic creates conditions that, in a number of cases, complicate the social well-being of citizens and their psychological life, thereby, having a negative impact on psychological attitudes in relation to tax obligations; the development of remote forms of interaction between the state and taxpayers can have a pronounced potential for a positive impact on the state of internal tax liability, but this requires overcoming aspects of psychological discomfort associated with working in a digital environment and manifested in different ways among citizens of different ages. Recommendations for improving the state tax policy are presented, including the development of digital (remote) interaction with the population in the post-pandemic period.