The Role of Television in the Formation of Tax Culture in Ukrainian Society

A. Bessarab, L. Ponomarenko, T. Hyrina

Abstract


The purpose of the study is to cover the role of television in the formation of tax culture in Ukrainian society.

Research methodology. In the course of research, the following methods were used: analysis, synthesis, generalization, comparison during the elaboration of sources on the relevant subject and comprehension of scholars’ opinions; method of comparison was used to identify trends in the coverage of tax issues in the media; methods of observation and description were used to find out the accents in television stories; sociological survey was used to identify the views of student youth on the role of television in the formation of tax culture in Ukrainian society.

Results. The work of the state on the general level of tax culture of ordinary citizens (taxpayers), the work of the state with governmental authorities and officials of these bodies, which are related to the administration of various taxes, fees (mandatory payments), should be well planned and based on stable regulations base, to be feasible for its citizens, and the mass media, which represents their interests and satisfies information requests, will contribute to the formation of tax culture. Television has the opportunity to contribute to the formation of tax culture by creating relevant projects and stories. Modern media content is analyzed with an emphasis on its thematic and genre components, the importance of the image of journalists and involved experts is noted. The position of students on the role of television media in the formation of tax culture in Ukrainian society is clarified.

Novelty. The directions of rethinking the role of television in the formation of tax culture with the involvement of media content in recent years are outlined and students’ opinions on this issue are revealed.

Practical importance. The obtained results can be used in the educational process in higher education institutions that train specialists in the «Economic Journalism» and «TV presenter» specialties, and for further research in the direction of solving the outlined problem.

Key words: expert, journalist, image, public opinion, tax culture, television.


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DOI: http://dx.doi.org/10.32840/cpu2219-8741/2022.2(50).3

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