Foreign experience in the strategic development of tax awareness of citizens of the European community

The article reviewed and summarized the experience of EU countries in the strategic development of citizens' tax awareness. It was determined that the tax awareness of EU citizens is based on the relationship of factors, namely: social norms, public goods, efficiency of tax administration and the government. As a result, generalizations relationships between factors of tax awareness of EU citizens revealed that the level of tax administration efficiency is reduced in low social return taxes. The aspects of the implementation of measures taken by EU Member States towards improving the efficiency of tax administration. It is noted that the tax policies of governments of EU member states to balance between the use of measures to achieve conscious tax policies and compel compliance with tax legislation.