A Review of Factors for Tax Compliance

Nicoleta Bărbuţă-Mişu

Economics and Applied Informatics, 2011, issue 1, 69-76

Abstract: The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying taxes and evading taxes. In the research of tax compliance have been done many empirical studies that emphasized the impact of a wide variety of potential determinants of voluntary compliance with individual income/profit tax filing and reporting obligations. The most important determinants identified are: economic factors as the level of income, audit probabilities, tax audit, tax rate, tax benefits, penalties, fines and other non-economic factors as attitudes toward taxes, personal, social and national norms, perceived fairness etc.

Keywords: Tax compliance; Economic and non-economic factors; Tax audit; Tax rate; Penalties; Attitude toward taxes (search for similar items in EconPapers)
JEL-codes: H25 H26 H30 H32 (search for similar items in EconPapers)
Date: 2011
References: View complete reference list from CitEc
Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2011:i:1:p:69-76

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