The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty

Loredana Andreea Cristea (), Alina Daniela Vodă () and Dragoș Mihai Ungureanu ()
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Loredana Andreea Cristea: “Lucian Blaga†University of Sibiu
Alina Daniela Vodă: “Lucian Blaga†University of Sibiu
Dragoș Mihai Ungureanu: „Spiru Haret†University of Bucharest

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 2, 863-870

Abstract: This research does not aim to achieve the optimal taxation, because this is theoretically plausible, but in practice, is an amalgam of principles, roles and objectives, which could not be achieved at the same time, so that the taxation process works in -an ideal way, without negative effects on the economic and social life of societies. Thus, the main purpose of this study is to study the characteristics that give taxation optimal elements, so that the fulfillment of as many of them can lead to a good tax system, in any economy, whether it is a developed or a developing economy. To achieve this goal, the research methodology is based on theoretical research of the opinions and visions held by theorists in the economic world. The research results are based on the fact that, although the principles and roles of taxation are interpreted differently over time, their essence is the same, and the development of a tax culture is a novelty, addressed in the literature in recent years.

Keywords: optimal taxation; taxation principles; fiscal system; tax culture (search for similar items in EconPapers)
JEL-codes: H20 H21 H30 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xx:y:2020:i:2:p:863-870

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