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The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty

Author

Listed:
  • Loredana Andreea Cristea

    (“Lucian Blaga†University of Sibiu)

  • Alina Daniela Vodă

    (“Lucian Blaga†University of Sibiu)

  • DragoÈ™ Mihai Ungureanu

    („Spiru Haret†University of Bucharest)

Abstract

This research does not aim to achieve the optimal taxation, because this is theoretically plausible, but in practice, is an amalgam of principles, roles and objectives, which could not be achieved at the same time, so that the taxation process works in -an ideal way, without negative effects on the economic and social life of societies. Thus, the main purpose of this study is to study the characteristics that give taxation optimal elements, so that the fulfillment of as many of them can lead to a good tax system, in any economy, whether it is a developed or a developing economy. To achieve this goal, the research methodology is based on theoretical research of the opinions and visions held by theorists in the economic world. The research results are based on the fact that, although the principles and roles of taxation are interpreted differently over time, their essence is the same, and the development of a tax culture is a novelty, addressed in the literature in recent years.

Suggested Citation

  • Loredana Andreea Cristea & Alina Daniela Vodă & DragoÈ™ Mihai Ungureanu, 2020. "The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 863-870, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:863-870
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    References listed on IDEAS

    as
    1. Smith, Stephen, 2015. "Taxation: A Very Short Introduction," OUP Catalogue, Oxford University Press, number 9780199683697.
    2. Ricciuti, Roberto & Savoia, Antonio & Sen, Kunal, 2019. "How do political institutions affect fiscal capacity? Explaining taxation in developing economies," Journal of Institutional Economics, Cambridge University Press, vol. 15(2), pages 351-380, April.
    3. Louise Bringselius, 2018. "Efficiency, economy and effectiveness—but what about ethics? Supreme audit institutions at a critical juncture," Public Money & Management, Taylor & Francis Journals, vol. 38(2), pages 105-110, February.
    4. Salvador Barrios & Viginta Ivaškaitė-Tamošiūnė & Anamaria Maftei & Edlira Narazani & Janos Varga, 2020. "Progressive Tax Reforms in Flat Tax Countries," Eastern European Economics, Taylor & Francis Journals, vol. 58(2), pages 83-107, March.
    5. Ioan Cosmin Pițu & Bianca Cristina Ciocanea & Mihaela Luca, 2018. "The Impact Of Tax Competition And Harmonisation In The Eu In Relation To Fiscal Optimisation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 109-119, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    optimal taxation; taxation principles; fiscal system; tax culture;
    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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