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Formal And Informal Aspects Of The Interaction Between Fiscal Authorities And Taxpayers

Author

Listed:
  • Ionel LEONIDA, PhD, Scientific researcher III,

    (Centre for Financial and Monetary Research Victor Slavescu, Romanian Academy)

  • -

Abstract

The purpose of this paper is to present and analyse the behavioural relationship between tax authorities, which impose rules and constraints of a fiscal nature, and the rational taxpayer, taxpayer and beneficiary (consumer) of public goods and services. This interaction is analysed from the perspective of the formal and informal aspects existing and manifested between the two parties. From a methodological point of view, the multidisciplinary analysis was used, which facilitated the good knowledge, enrichment and development of the interaction, beyond the purely economic aspects, through sociological and even philosophical elements. The result resulted in the delimitation of formal and informal aspects, in the presentation of some characteristics of the relationship between the tax authority and taxpayers and allowed to draw conclusions that can be potential alternatives for reflection and deepening for tax authorities in adjusting tax administration strategies.

Suggested Citation

  • Ionel LEONIDA, PhD, Scientific researcher III, & -, 2021. "Formal And Informal Aspects Of The Interaction Between Fiscal Authorities And Taxpayers," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 10(2), pages 1-9, August.
    • Handle: RePEc:sdb:social:v:10:y:2021:i:2:p:1-9
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    More about this item

    Keywords

    taxpayers; tax authorities; tax behaviour; tax culture;
    All these keywords.

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • Z1 - Other Special Topics - - Cultural Economics

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