Morale and Ethics in Taxpayer Behaviour

ªtefura Gabriela ()
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ªtefura Gabriela: “Alexandru Ioan Cuza” University of Iaºi

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 2074-2078

Abstract: Taxpayer behaviour represents a subject of great interest for many research fields (economy, sociology, psychology etc.) and the studies that have been made until now have emphasized its importance and its complexity. This article creates a theoretical frame around two important factors of influence of the taxpayer behaviour that have been studied in the speciality literature, the morale and ethics of taxpayers. The majority of the studies have shown that morale and ethics have an important influence on the tax compliance behaviour, and their analysis still represents a strategic point in understanding this type of behaviour.

Keywords: taxpayer behaviour; morale; ethics; compliance. (search for similar items in EconPapers)
JEL-codes: M31 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:2074-2078

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