IMPACT OF FISCALIZATION ON THE BEHAVIOUR OF THE ECONOMIC AGENT

Nicoleta Mihaila
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Nicoleta Mihaila: Centre for Financial and Monetary Research “Victor Slăvescu”, Romanian Academy

Studii Financiare (Financial Studies), 2009, vol. 13, issue 4, 208-219

Abstract: The multitude of duties which the fiscal regulations impose on the tax payers, as well as the burden of these duties have always stimulated tax payer’s ingeniousness to invent solutions to elude the fiscal duties. Tax evasion is the logic result of the faults and inadvertencies of an imperfect legislation, of enforcement methods that are sometimes deficient, and of the excessive level of fiscality which often challenges the tax payers top commit evasion.

Keywords: tax evasion; fiscal fraud; underground economy; behavior of the economic agent (search for similar items in EconPapers)
JEL-codes: D21 E26 H26 K42 O17 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:vls:finstu:v:13:y:2009:i:4:p:208-219

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