Tax Compliance Pattern Analysis: A Survey-Based Approach

Marius-Răzvan Surugiu (), Valentina Vasile, Camelia Surugiu, Cristina Raluca Mazilescu, Mirela-Clementina Panait and Elena Bunduchi
Additional contact information
Marius-Răzvan Surugiu: Institute of National Economy, 050711 Bucharest, Romania
Valentina Vasile: Institute of National Economy, 050711 Bucharest, Romania
Camelia Surugiu: Faculty of Administration and Business, University of Bucharest, 030018 Bucharest, Romania
Cristina Raluca Mazilescu: Institute of National Economy, 050711 Bucharest, Romania
Mirela-Clementina Panait: Institute of National Economy, 050711 Bucharest, Romania
Elena Bunduchi: Institute of National Economy, 050711 Bucharest, Romania

IJFS, 2025, vol. 13, issue 1, 1-19

Abstract: This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers’ behavior, including perception towards taxation, ethics, evasion, and public awareness. The insights garnered can inform policy decisions to enhance compliance rates. Additionally, it contributes to the tax compliance literature by examining unique Romanian context factors. The study delves into taxpayers’ opinions to discern specific views and behaviors within broader societal and economic transformations. A questionnaire was developed and administered online from April to June 2023, with a sample size of 185 respondents. A logistic regression model was constructed using the collected data to analyze the effects on tax compliance. The findings suggest that individuals comply with tax obligations when they perceive their contributions enhance public services and when the tax system aligns with their preferences. Surprisingly, a higher education level correlates with lower tax compliance, emphasizing the importance of targeted interventions and educational campaigns. This underscores the necessity for effective communication about the societal benefits of paying taxes. Policymakers should tailor awareness campaigns to inform higher-educated individuals about the significance of tax compliance and its impact on public goods. This ensures a more informed populace and promotes voluntary compliance with tax regulations.

Keywords: tax compliance; Romania; survey-based approach; logistic regression (search for similar items in EconPapers)
JEL-codes: F2 F3 F41 F42 G1 G2 G3 (search for similar items in EconPapers)
Date: 2025
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/2227-7072/13/1/14/pdf (application/pdf)
https://www.mdpi.com/2227-7072/13/1/14/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jijfss:v:13:y:2025:i:1:p:14-:d:1572710

Access Statistics for this article

IJFS is currently edited by Ms. Hannah Lu

More articles in IJFS from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().