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Quantitative Evaluation Of Taxpayers’ Behaviour Of Fiscal Non-Compliance Manifested By Tax Evasion

Author

Listed:
  • Leonida, Ionel

    (Centre of Financial and Monetary Research “Victor Slăvescu”, Romanian Academy)

  • Padurean, Elena

    (Centre of Financial and Monetary Research “Victor Slăvescu”, Romanian Academy)

Abstract

The existence, operation and perspectives of economic-social development of a country are linked to its fiscal system, to its performance and to the fiscal culture of the taxpayers, which formed during the fiscal history of that state. The current state of a contemporary state depends on the history of its fiscal system, on the way in which it has been conceived, on the way it has been adapted to the progressive stages of state development and to the way in which it managed to induce, beyond the feeling of constraint, the fiscal education of the taxpayers supporting the feeling of an efficient utilisation of the levied contributions. In this paper we are trying to make a quantitative evaluation of the Romanian fiscal system in terms of taxpayer‟s behaviour of fiscal non-compliance manifested by tax evasion.

Suggested Citation

  • Leonida, Ionel & Padurean, Elena, 2012. "Quantitative Evaluation Of Taxpayers’ Behaviour Of Fiscal Non-Compliance Manifested By Tax Evasion," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 16(3), pages 126-143.
    • Handle: RePEc:vls:finstu:v:16:y:2012:i:3:p:126-143
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    References listed on IDEAS

    as
    1. World Bank & International Finance Corporation & PricewaterhouseCoopers, "undated". "Paying Taxes 2012," World Bank Publications - Reports 27087, The World Bank Group.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    fiscal system; taxpayers; tax evasion; fiscal behaviour; fiscal authority;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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