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The Role Played By Economic And Noneconomic Variables In The Analysis Of Tax Compliance


  • Gabriela STEFURA

    () (Alexandru Ioan Cuza University, Carol I Blvd. no. 22, Iasi, Romania)


Tax compliance has been analysed from various perspectives across time and its importance in economy should not be underestimated. The present study aims to examine the relationship between specific factors, such as the opportunity of noncompliance, taxpayers’ perceptions, demographic characteristics and the compliance intention. The research focuses only on the income reporting behaviour of three categories of individual taxpayers: doctors, lawyers/notaries and self-employed accountants. A survey with self-administered questionnaires has been conducted in order to obtain the information needed from the target population. The results show that the income source (the possibility of obtaining income that is untraceable on paper) and taxpayers’ perceptions have a significant relationship with the compliance intention. Also, there are significant differences between taxpayers according to the demographic variables tested. These results may be useful to both theorists and practitioners.

Suggested Citation

  • Gabriela STEFURA, 2012. "The Role Played By Economic And Noneconomic Variables In The Analysis Of Tax Compliance," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 9, pages 105-120, June.
  • Handle: RePEc:aic:revebs:y:2012:i:9:stefurag

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    tax compliance; individual taxpayers; opportunity; perceptions; demographic factors;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance


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