Single Fiscal Statement of the Individuals – A Solution of Simplifying Bureaucracy in Fiscal Field ?

Mogoiu Carmen Mihaela ()
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Mogoiu Carmen Mihaela: University of Craiova

Ovidius University Annals, Economic Sciences Series, 2018, vol. XVIII, issue 2, 655-660

Abstract: Reducing bureaucracy and corruption are aspects of tax compliance of taxpayers. Simplifyng tax fiscal statement obligations of the individuals by merging the 7 fiscal statement addressed to this category of taxpayers in a single statement seems a suitable solution for both individual taxpayers and tax administration staff.

Keywords: single statement; reducing bureaucracy; fiscal simplification (search for similar items in EconPapers)
JEL-codes: H21 H26 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:655-660

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