Analysis of taxpayers' perception of the tax evasion phenomenon

Cristina Mihaela IONESCU (haralambie) and George Alin Haralambie
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Cristina Mihaela IONESCU (haralambie): PhD student,Doctoral School of Valahia University of Targoviste,Targoviste,Romania
George Alin Haralambie: Institute of National Economy,Romanian Academy,Bucharest,Romania

Romanian Journal of Economics, 2023, vol. 57, issue 2(66), 50-62

Abstract: Reducing the budget deficit in Romania requires the adoption of a fiscal policy mix that will lead to an increase in budget revenue by increasing fiscal pressure and reducing tax evasion. Diminishing the informal economy requires knowing the determinants of tax evasion in order to shape a fiscal policy and strategy by the executive to achieve this. On the basis of the above, the questionnaire was used as a research method to establish the perception of taxpayers on the determinants of tax evasion, which enabled relevant information to be obtained on the characteristics that determine and sustain this phenomenon. The identification of the determinants that influence the evasive behavior was achieved by using a questionnaire by creating a free Gmail account. The statistical validation of the questionnaire was carried out using the Alpha Cronbach coefficient. Novelty: Taxpayers' perception of tax evasion is analyzed through the prism of recent changes to the legislation governing this.

Keywords: tax evasion; taxpayer; tax liability; tax matters; risk analysis (search for similar items in EconPapers)
JEL-codes: D22 H26 H30 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ine:journl:v:57:y:2023:i:66:p:50-62

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