ABOUT THE FISCAL CULTURE CONSOLIDATION IN ROMANIADURING THE COMMUNIST AND POST- COMMUNIST PERIOD

Ionel Leonida
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Ionel Leonida: Centre for Financial and Monetary Research “Victor Slăvescu”, Romanian Academy

Studii Financiare (Financial Studies), 2014, vol. 18, issue 1, 20-27

Abstract: Structural changes of tax systems, frequent changes, intensification of the globalization process, fiscal competition to attract capital and increase of tax revenues, and some conflicting states between different divergent tax systems generate a certain culture of taxation. Frequency and dynamics of such changes, as well as the change of the Tax Code or Tax Procedure Code, without assessing that they are included in the national fiscal culture can generate low levels of collection and a tendency towards non-compliance from the part of taxpayers, who will not feel morally obliged to fulfil their part of the institutional contract with the state, due to difficulties of understanding, adaptation and rapid application of new changes. Such dynamic elements, as a whole, outline the fiscal culture specific to each state. On that basis, we intend to conduct an assessment of cultural accumulation generated by taxation.

Keywords: tax system; fiscal culture; taxpayers; fiscal conduct; authorities (search for similar items in EconPapers)
JEL-codes: A13 H3 Z13 (search for similar items in EconPapers)
Date: 2014
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