Tax compliance: cointegration analysis in romanian context

Marius Surugiu (), Raluca Mazilescu and Camelia Surugiu
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Marius Surugiu: Institute of National Economy, Bucharest, Romania
Authors registered in the RePEc Author Service: Marius-Razvan Surugiu

Manager Journal, 2020, vol. 32, issue 1, 116-122

Abstract: This paper aims to identify the long-run relationships between the quality of the education system, public trust in politicians, wastefulness of government spending and tax compliance in the area of individual income taxation (taxpayer’s behaviour). Using data for Romania during 2007-2017 period, the analysis identifies a long-run relationship between the variables

Keywords: tax policy; tax behaviour; tax compliance; cointegration; unit root; stationarity; Romania (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:but:manage:v:32:y:2020:i:1:p:116-122

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