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Fiscal Behavior Patterns

Author

Listed:
  • Niþu Oana

    (Faculty of Economics, "Ovidius" University, Constanta, Romania)

  • Niþu Claudiu Valentin

    (Faculty of touristic and commercial management, „Dimitrie Cantemir” University, Bucharest, Romania)

  • Tileagã Cosmin

    (Faculty of Economics, "Lucian Blaga" University, Sibiu, Romania)

Abstract

The tax culture of a state is unique and non-transferable. Fiscal behavior study from an intercultural perspective it became, especially after the tax solutions crisis, a primary need. The fact that citizens of different countries have different tax morality and reported varied the tax obligations, or that a change in the level of confidence in the effectiveness of the authorities should generate a change in conformation, should make us think. These facts are not just the result of an existing geographical climate, or of historical changes in the customary architecture of social, moral, religious but also economic policies and adopted measures, correctly or not, over time in these countries, all creating a sui generis tax culture.

Suggested Citation

  • Niþu Oana & Niþu Claudiu Valentin & Tileagã Cosmin, 2015. "Fiscal Behavior Patterns," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 858-861, May.
  • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:858-861
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    More about this item

    Keywords

    taxation; tax model; tax authority; fiscal behavior;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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