Tax Compliance 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, 2079-2083

Abstract: To every state it is essential to ensure that the public budget copes with the public expenditure, in other words, to make sure that it collects sufficient revenues in order to have a stable economy. These revenues come especially from the collecting of taxes and fees. In order to have a functional fiscal system, it is important to understand both the fiscal component and the behaviour of its contributors. That is why the taxpayer behaviour has grown as a subject of research, in many fields besides economy (psychology, sociology etc.). In the specialty literature, taxpayer behaviour has perceived as the compliance behaviour of taxpayers, in relation with the declaration and/or payment of the income tax. The main conclusion draws attention to the complexity and importance of this behaviour, to both theoreticians and authorities.

Keywords: Taxpayer; compliance behaviour; income tax. (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:2079-2083

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