Improving VAT Compliance in Romania by Implementing a New Tool - Tax Lottery Receipts

Dragos Mihai Ungureanu () and Elena-Doina Dascalu ()
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Dragos Mihai Ungureanu: Spiru Haret University, Faculty of Economics
Elena-Doina Dascalu: Spiru Haret University, Faculty of Economics

Journal of Economic Development, Environment and People, 2015, vol. 4, issue 4, 47-57

Abstract: This paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery proposes an approach to strengthen the fiscal voluntary conformation by stimulating financially those who promote respecting the law - asking for the fiscal receipt, and helpthe fiscal authorities this way in the fight against tax evasion, contrasting at the same time with punishing those who do not respect it - not issuing fiscal receipts.

Keywords: fiscal receipt; tax evasion; fiscal voluntary conformation (search for similar items in EconPapers)
JEL-codes: E60 E62 H20 H26 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:sph:rjedep:v:4:y:2015:i:3:p:47-57

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