Tax Non-Compliance Behavior in the Light of Tax Law Complexity and the Relationship Between Authorities and Taxpayers

Bătrâncea Larissa (), Nichita Ramona-Anca () and Bătrâncea Ioan ()
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Bătrâncea Larissa: Faculty of Business Babeş-Bolyai University Cluj-Napoca, Romania
Bătrâncea Ioan: Faculty of Economic and Business Administration Babeş-Bolyai University Cluj-Napoca, Romania

Scientific Annals of Economics and Business, 2012, vol. 59, issue 1, 97-106

Abstract: The present study investigates tax non-compliance behavior under the influence of tax law complexity and the relationship between taxpayers and authorities. It is argued that the non-compliance is triggered by high complexity of tax law derived from excessive regulation, use of abstract and complex legal jargon, as well as constant changes of the Fiscal Code. Concerning the relationship between taxpayers and authorities, non-compliance is fostered by an antagonistic climate in which mutual distrust and the promotion of a “cops and robbers” attitude towards taxpayers prevail.

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:aicuec:v:59:y:2012:i:1:p:97-106:n:6

DOI: 10.2478/v10316-012-0006-9

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