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Tax Compliance at National Level

Author

Listed:
  • Brezeanu Petre

    (The Bucharest University of Economic Studies, Romania)

  • Dumiter Florin

    (“Vasile Goldiș” Western University of Arad, Romania)

  • Ghiur Rodica

    (The Bucharest University of Economic Studies, Romania)

  • Todor Silvia Paula

    (The Bucharest University of Economic Studies, Romania)

Abstract

Throughout this study, we have shown the influence factors generating a significant impact on taxpayers’ tax behavior. We also analyzed the literature in the field, and the categories of factors that have a significant influence. Consequently, we have assigned a macroeconomic indicator in Romania, in an attempt to quantify the factors of influence. In this regard, we have built an econometric model of multifactorial regression and we have determined the impact of some elements such as: poverty, labor productivity, population confidence in state authorities, gross domestic product per capita on fiscal behavior, which was estimated through the proxy variable: tax rate. The empirical results obtained as a result of the multiple regression showed that there is a negative correlation between the fiscal behavior of the taxpayer, namely the tax compliance and the financial capacity, the labor productivity and the confidence the taxpayer has in the state authorities, while the behavior of the taxpayer the gross domestic product per capita we identify a positive correlation.

Suggested Citation

  • Brezeanu Petre & Dumiter Florin & Ghiur Rodica & Todor Silvia Paula, 2018. "Tax Compliance at National Level," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 28(2), pages 1-17, June.
    • Handle: RePEc:vrs:suvges:v:28:y:2018:i:2:p:1-17:n:1
    DOI: 10.2478/sues-2018-0006
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    References listed on IDEAS

    as
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    Cited by:

    1. Marius-Răzvan Surugiu & Cristina-Raluca Mazilescu & Camelia Surugiu, 2021. "Analysis of the Tax Compliance in the EU: VECM and SEM," Mathematics, MDPI, vol. 9(17), pages 1-19, September.
    2. Marius Surugiu & Raluca Mazilescu & Camelia Surugiu, 2020. "Tax compliance: cointegration analysis in romanian context," Manager Journal, Faculty of Business and Administration, University of Bucharest, vol. 32(1), pages 116-122, December.

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    More about this item

    Keywords

    tax compliance; fiscal behavior; tax incidence; multifactorial regression; statistical analysis;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C50 - Mathematical and Quantitative Methods - - Econometric Modeling - - - General
    • C52 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Evaluation, Validation, and Selection

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