FORMAL AND INFORMAL ASPECTS OF THE INTERACTION BETWEEN FISCAL AUTHORITIES AND TAXPAYERS

Ionel Leonida and -
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Ionel Leonida: Centre for Financial and Monetary Research Victor Slavescu, Romanian Academy
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Social-Economic Debates, 2021, vol. 10, issue 2, 100-109

Abstract: The purpose of this paper is to present and analyse the behavioural relationship between tax authorities, which impose rules and constraints of a fiscal nature, and the rational taxpayer, taxpayer and beneficiary (consumer) of public goods and services. This interaction is analysed from the perspective of the formal and informal aspects existing and manifested between the two parties. From a methodological point of view, the multidisciplinary analysis was used, which facilitated the good knowledge, enrichment and development of the interaction, beyond the purely economic aspects, through sociological and even philosophical elements. The result resulted in the delimitation of formal and informal aspects, in the presentation of some characteristics of the relationship between the tax authority and taxpayers and allowed to draw conclusions that can be potential alternatives for reflection and deepening for tax authorities in adjusting tax administration strategies.

Keywords: taxpayers; tax authorities; tax behaviour; tax culture (search for similar items in EconPapers)
JEL-codes: A13 H30 Z1 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:sdb:social:v:10:y:2021:i:2:n:9:p:100-109

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