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The Influence Of Fiscal Pressure On The Taxpayers Behavior

Author

Listed:
  • TODOR Silvia Paula

    (The Bucharest University of Economic Studies, Bucharest)

  • DUMITER Florin Cornel

    ("Vasile Goldis West University" University, Arad, Romania)

  • BREZEANU Petre

    (The Bucharest University of Economic Studies, Bucharest)

Abstract

Taxpayer behavior is investigated, discussed and analyzed in the literature of exclusively rational perspective devoid of any emotion or feeling, being interdisciplinary approach. Compliance behavior or noncompliance behavior results from the combination of several factors: economic, psychological, religious, cultural, etc. The decisive role in the conduct of the taxpayer's fiscal and tax burden it has confidence in state authorities, namely public spending transparency and the performances that the government can achieve at this moment. Although it is considered as defining what the taxpayer is a scientific approach easy to achieve in reality it contributes to defining a number of factors mentioned above. This applies whether you are talking about taxpayer as individuals or entity he is forced to turn to the state budget a portion of the amount recieved because of their work. Criteria that must be satisfied: to enter the sphere of taxpayers vary from state to state.

Suggested Citation

  • TODOR Silvia Paula & DUMITER Florin Cornel & BREZEANU Petre, 2016. "The Influence Of Fiscal Pressure On The Taxpayers Behavior," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(3), pages 178-193, December.
    • Handle: RePEc:blg:reveco:v:68:y:2016:i:3:p:178-193
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/68313todor&dumiter&brezeanu.pdf
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    References listed on IDEAS

    as
    1. Kirchler, Erich & Hoelzl, Erik & Wahl, Ingrid, 2008. "Enforced versus voluntary tax compliance: The "slippery slope" framework," Journal of Economic Psychology, Elsevier, vol. 29(2), pages 210-225, April.
    2. V. Umashanker Trivedi & Mohamed Shehata & Stuart Mestelman, 2004. "Attitudes, Incentives, and Tax Compliance," McMaster Experimental Economics Laboratory Publications 2004-04, McMaster University.
    3. Benno Torgler, 2007. "Tax Compliance and Tax Morale," Books, Edward Elgar Publishing, number 4096.
    4. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Brezeanu Petre & Popa Adriana Florina & Sahlian Daniela Nicoleta & Calopereanu Monica Florentina & Damian Ramona Tatiana, 2019. "Study on the fiscal behavior at an international level," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 601-612, May.

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    More about this item

    Keywords

    factors of influence taxpayer behavior; fiscal pressure; confidence in state authorities; authorities power.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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