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Several Coordinates Regarding Civism Taxation

Author

Listed:
  • COMANICIU Carmen

    ("Lucian Blaga" University of Sibiu)

  • BUNESCU Liliana

    ("Lucian Blaga" University of Sibiu)

Abstract

A real partnership between the state and taxpayers determine civism taxation development. What is civism taxation? Which are the bases of civism taxation? What is evolution of civism taxation? Are just some of the questions this article may provide answers. Thus, from the definition of civism taxation, we try to offer shares by the tax administration to increase civism taxation, strengthening the role of taxation in the life of any nation.

Suggested Citation

  • COMANICIU Carmen & BUNESCU Liliana, 2012. "Several Coordinates Regarding Civism Taxation," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 63(4-5), pages 70-79.
    • Handle: RePEc:blg:reveco:v:63.4-5:y:2012:i:4-5:p:70-79
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/RE%204-5-63-2012.pdf
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    More about this item

    Keywords

    civism taxation; taxpayer behavior; taxpayer assistance; rights; obligations;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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