QUANTITATIVE EVALUATION OF TAXPAYERS’ BEHAVIOUR OF FISCAL NON-COMPLIANCE MANIFESTED BY TAX EVASION

Ionel Leonida and Elena Padurean
Additional contact information
Ionel Leonida: Centre of Financial and Monetary Research “Victor Slăvescu”, Romanian Academy
Elena Padurean: Centre of Financial and Monetary Research “Victor Slăvescu”, Romanian Academy

Studii Financiare (Financial Studies), 2012, vol. 16, issue 3, 126-143

Abstract: The existence, operation and perspectives of economic-social development of a country are linked to its fiscal system, to its performance and to the fiscal culture of the taxpayers, which formed during the fiscal history of that state. The current state of a contemporary state depends on the history of its fiscal system, on the way in which it has been conceived, on the way it has been adapted to the progressive stages of state development and to the way in which it managed to induce, beyond the feeling of constraint, the fiscal education of the taxpayers supporting the feeling of an efficient utilisation of the levied contributions. In this paper we are trying to make a quantitative evaluation of the Romanian fiscal system in terms of taxpayer‟s behaviour of fiscal non-compliance manifested by tax evasion.

Keywords: fiscal system; taxpayers; tax evasion; fiscal behaviour; fiscal authority (search for similar items in EconPapers)
JEL-codes: H2 H22 H26 H3 H30 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.icfm.ro/RePEc/vls/vls_pdf/vol16i3p126-143.pdf

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vls:finstu:v:16:y:2012:i:3:p:126-143

Access Statistics for this article

More articles in Studii Financiare (Financial Studies) from Centre of Financial and Monetary Research "Victor Slavescu" Contact information at EDIRC.
Bibliographic data for series maintained by Daniel Mateescu ().