On 4.10.2025, the State Tax University launched an optional course entitled ‘Tax Culture in EU Countries’.

For the third consecutive year, DSU students are being offered a series of lectures and seminars on ‘Tax Culture in EU Countries’ as part of the EU Erasmus+ Project ‘Forming a sustainable interest in EU tax culture through the introduction of educational, scientific and communicative awareness-raising activities aimed at Ukrainian society’ 101125984 – TIEU – ERASMUS-JMO-2023-HEI-TCH-RSCH.

The main objective of the course is to provide students of higher education institutions with theoretical knowledge about tax culture and how relations between taxpayers and government agencies are becoming more democratic in EU countries, as well as to give students the opportunity to learn about the ways and methods of shaping tax culture.

The classes are conducted by lecturers from the Department of Tax Administration: Iryna Prokopenko, Project Manager, Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Tax Administration at the State Tax University, and Olga Ivanyushina - Project Leader, Candidate of Economic Sciences, Associate Professor, Head of the Department of Tax Administration at the State Tax University.

This year, 166 fourth-year full-time students majoring in Accounting and Taxation, Finance, Banking, Insurance and Stock Market, Law, Economics and International Economic Relations were enrolled in the course.

The lecturers familiarised the students with the course programme and focused on aspects of the dependence of the development of tax culture in EU countries on a number of factors: ethno-national characteristics of the perception of universal human values; historically conditioned national traditions of tax payment and the structure of the tax system; conditions of social and intellectual development of citizens; the nature of interaction between taxpayers and tax authorities.

At the end of the class, there was a discussion on the impact of tax culture on the functioning of the tax system of any state and the need to raise the level of tax payment culture in Ukraine, as well as to improve relations with tax authorities, taking into account the experience of EU countries.

All classes will be held online every Saturday according to the DPU ASU schedule.

All materials will be posted on the Tax Administration Department website under the tab: International Grants / Teaching the Module Course: ‘Tax Culture of EU Countries’ (for bachelors) / During the third year of the project implementation  at the link.