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A Review of Factors for Tax Compliance

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  • Nicoleta BARBUTA-MISU

    ()
    (Faculty of Economics and Business Administration, “Dunarea de Jos University of Galati, 59-61 Nicolae Balcescu Street, Galati, Romania)

Abstract

The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying taxes and evading taxes. In the research of tax compliance have been done many empirical studies that emphasized the impact of a wide variety of potential determinants of voluntary compliance with individual income/profit tax filing and reporting obligations. The most important determinants identified are: economic factors as the level of income, audit probabilities, tax audit, tax rate, tax benefits, penalties, fines and other non-economic factors as attitudes toward taxes, personal, social and national norms, perceived fairness etc.

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Bibliographic Info

Article provided by "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration in its journal Economics and Applied Informatics.

Volume (Year): (2011)
Issue (Month): 1 ()
Pages: 69-76

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Handle: RePEc:ddj:fseeai:y:2011:i:1:p:69-76

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Postal: No. 59-61, Nicolae Balcescu Street, Postal Code 800008, Galati
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Related research

Keywords: Tax compliance; Economic and non-economic factors; Tax audit; Tax rate; Penalties; Attitude toward taxes;

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Cited by:
  1. Riana Iren RADU & Violeta ISAI, 2013. "Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 67-72.

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