Scrutinizing the Tax Compliance Puzzle via Tax Literacy

Nichita Ramona-Anca ()
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Nichita Ramona-Anca: Romanian Academy

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 848-851

Abstract: On the account that taxes constitute the main financial support for the majority of state budgets all around the world, the tax compliance puzzle has gained a lot of attention among academia researchers, economists and financial professionals, state representatives, international organizations and the general public. The paper stresses the idea that tax literacy is numbered among the factors shaping taxpayers’ compliance behavior. The more knowledgeable contributors become in the matter of taxation, the more funding state budgets enjoy. Strategies applied by governments around the world tend to support this assumption.

Keywords: tax literacy; tax compliance; authorities. (search for similar items in EconPapers)
JEL-codes: F62 G18 H26 (search for similar items in EconPapers)
Date: 2015
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