FORMATION OF A PRAXEOLOGICAL PARADIGM OF TAX LIABILITY MANAGEMENT EFFICIENCY: THE ROLE OF TAX CULTURE IN BEHAVIORAL AND INSTITUTIONAL DIMENSIONS

Abstract

The purpose of this study is to substantiate the formation of a praxeological paradigm of tax liability management efficiency by integrating behavioral, institutional, and cultural dimensions, with a particular emphasis on the role of tax culture in shaping decision-making processes in a data-driven economic environment. The research is based on a combination of dialectical and systemic approaches, institutional analysis, and interdisciplinary synthesis. The methodological framework integrates normative principles of efficient action, behavioral models of decision-making, and data-driven analytical logic, enabling a multidimensional interpretation of tax management processes. The study demonstrates that traditional rationalistic models of tax behavior are insufficient to explain real-world decision-making. It is established that tax liability management is inherently nonlinear and influenced by cognitive biases, institutional constraints, and social norms. The research identifies tax culture as a critical integrative factor that enhances voluntary compliance, reduces transaction costs, and improves the overall effectiveness of tax management. The paper proposes a novel praxeological paradigm that combines four interrelated dimensions: praxeological, behavioral, institutional, and cultural. Unlike traditional approaches, this framework explicitly incorporates tax culture as an independent analytical category, transforming it from a contextual factor into a central determinant of management efficiency. The proposed model can be applied to improve internal tax management systems, enhance compliance strategies, and support the development of cooperative compliance frameworks. It also provides a methodological basis for designing performance indicators that account for behavioral and cultural aspects of tax decision-making. The findings confirm that effective tax liability management requires a shift from purely normative optimization toward an integrated approach that accounts for behavioral dynamics, institutional structures, and cultural factors. The incorporation of tax culture into the analytical framework ensures greater consistency, sustainability, and adaptability of tax management in the context of digital transformation.