THE IMPACT OF TRUST (IN) AND POWER OF THE AUTHORITIES ON TAX COMPLIANCE IN THE CASE OF ROMANIA

Marius Surugiu () and Raluca Mazilescu
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Marius Surugiu: 1Institute of National Economy, Calea 13 Septembrie, No. 13, Bucharest 050731, Romania, Postal: 1Institute of National Economy, Calea 13 Septembrie, No. 13, Bucharest 050731, Romania
Authors registered in the RePEc Author Service: Marius-Razvan Surugiu and Camelia Surugiu

Annals of Spiru Haret University, Economic Series, 2020, vol. 20, issue 4, 121-133

Abstract: Tax compliance is important for governments, for the proper functioning of the tax authority, having an impact on the level of the budget revenue. In this paper, the influence of trust (in) and power of the authorities on tax compliance is analysed, using data for Romania during 2007-2017 period. The extent to which trust (in) and power of the authorities may influence the tax compliance continues to attract the attention of scholars and the results of the paper may represent a starting point for various measures needed to support the voluntary tax compliance. The results suggested that “trust” variable has a statistically significant impact on tax compliance, in the case of Romania. Another goal of this paper is to underline the importance of checking the hypotheses for a regression model, because any violation may lead to inaccurate results

Keywords: tax behaviour; tax compliance; Romania (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Date: 2020
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