Tax Burden, as Determining Factor of Tax Morale in Romania and European Union

Mihai Aristotel Ungureanu () and Bianca Cristina Ciocanea ()
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Mihai Aristotel Ungureanu: Lucian Blaga University of Sibiu
Bianca Cristina Ciocanea: Lucian Blaga University of Sibiu

A chapter in Organizations and Performance in a Complex World, 2021, pp 359-371 from Springer

Abstract: Abstract Tax burden and tax morale are economic variables that influence each other. Tax morale is one of the basic components of compliance decisions and fiscal pressure expresses the intensity with which revenue from taxpayers is collected from individuals and legal persons. The tax morale determines the taxpayer to voluntarily comply with the declaration and payment of taxes due to the budget. Any form of collection, other than voluntary compliance, entails additional costs that implicitly increase budget expenditures, and consequently reduce the standard of living. The creation and proper functioning of a control system, as well as voluntary compliance are imperative for achieving a high level of compliance with laws. It is essential to build trust in state authorities and create a culture of compliance with rules. Therefore, the study aims to analyze the factors that influence the fiscal morale, the most important of which is the level of tax burden.

Keywords: Tax burden; Voluntary compliance; Charges; Tax morale; Tax evasion (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-50676-6_29

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DOI: 10.1007/978-3-030-50676-6_29

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