FISCAL BEHAVIOUR OF THE ECONOMIC AGENT. FACTORS OF INFLUENCE

Mihaila Nicoleta ()
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Mihaila Nicoleta: Center for Financial and Monetary Research “Victor Slavescu”, Academia Româna, Bucharest

Management Strategies Journal, 2013, vol. 22, issue 4, 26-32

Abstract: Defining the behaviour appears to be a relatively easy initiative, in reality, however, the definition of this concept requires consideration of a variety of items. Coercive character of taxation and the opposition of taxpayers to comply with taxes generate their fiscal behaviour as a form of manifestation intended to hinder performance or application of tax laws or impose "conditions" in achieving its objective. Behaviour of taxpayers is simmilar to searching for a optimum situation in order to satisfy their necessities; this one, being subject of taxation, may represent the compliance to paying taxes or noncompliance on ethical, social, economic issues. Resistance to paying taxes can take various forms of manifestation: underground economy, fraud and tax evasion, tax abstinence.

Keywords: economic agent; tax burden; fiscal behaviour; factors of influence (search for similar items in EconPapers)
JEL-codes: H26 H32 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:22:y:2013:i:4:p:26-32

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