Development and validation of a managerial model to understand taxpayers’ attitudes and perceptions towards tax compliance

Silviu Gabriel Szentesi, Vanina Adoriana Trifan, Mioara Florina Pantea, Camelia Daniela Hațegan and Maria Sinaci
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Silviu Gabriel Szentesi: “Aurel Vlaicu” University of Arad, Arad, Romania
Vanina Adoriana Trifan: “Aurel Vlaicu” University of Arad, Arad, Romania
Mioara Florina Pantea: “Aurel Vlaicu” University of Arad, Arad, Romania
Camelia Daniela Hațegan: West University of Timisoara, Timisoara, Romania
Maria Sinaci: “Aurel Vlaicu” University of Arad, Arad, Romania

Journal of Financial Studies, 2023, vol. 15-Special-December, issue 8, 177-191

Abstract: This study investigates the viewpoints of Romanian taxpayers regarding the various attitudes and factors that impact their compliant or non-compliant behavior regarding their tax payments. A quantitative approach was used, and data collection was carried out by employing a research questionnaire distributed via a Google Form. The research hypotheses were examined with a sample size of 432 individual taxpayers, and quantitative data analysis was performed using PLS-SEM. The findings indicate that the association of tax compliance with a managerial approach model is suitable with the four study categories of quadrants that have been developed based on the Competence-Based View or Market-Based View approaches. This study offers a new perspective on tax compliance that can help tax authorities to develop policies, strategies, tactics, plans, and legal and commercial actions with the aim of avoiding tax noncompliance.

Keywords: tax compliance; taxpayer behavior; Competence-Based View; Market-Based View. (search for similar items in EconPapers)
JEL-codes: G41 H21 H30 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:fst:rfsisf:v:15-special-december:y:2023:i:8:p:177-191

DOI: 10.55654/JFS.2023.SP.24

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