Fiscal Behavior Patterns

Niþu Oana (), Niþu Claudiu Valentin () and Cosmin Tileaga ()
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Niþu Oana: Faculty of Economics, "Ovidius" University, Constanta, Romania
Niþu Claudiu Valentin: Faculty of touristic and commercial management, „Dimitrie Cantemir” University, Bucharest, Romania

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 858-861

Abstract: The tax culture of a state is unique and non-transferable. Fiscal behavior study from an intercultural perspective it became, especially after the tax solutions crisis, a primary need. The fact that citizens of different countries have different tax morality and reported varied the tax obligations, or that a change in the level of confidence in the effectiveness of the authorities should generate a change in conformation, should make us think. These facts are not just the result of an existing geographical climate, or of historical changes in the customary architecture of social, moral, religious but also economic policies and adopted measures, correctly or not, over time in these countries, all creating a sui generis tax culture.

Keywords: taxation; tax model; tax authority; fiscal behavior (search for similar items in EconPapers)
JEL-codes: H2 H20 (search for similar items in EconPapers)
Date: 2015
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