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Tax Compliance: Study Of Taxpayers' Perception On Romania'S Fiscal Policy Efficiency

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  • Thabitta-Wanda KOZILEK

    (MS in Taxation, West University of Timisoara, Romania)

Abstract

ax compliance and ambiguity of the laws in force represents serious issues for the majority of fiscal authorities. The development of a permanent dialogue between public institutions and citizens can improve tax compliance. This paper aims to identify taxpayers’ perception on fiscal policy efficiency and to highlight the possibilities to improve tax compliance. This study presents the results from a opinion poll with 150 respondents., over the period May-July 2016. Results showed that even if the taxpayers successfully identify the role of fiscality in society, they are characterized by high levels of mistrust in the fiscal system. Taxpayers are willing to pay their fiscal obligations especially if the fiscal pressure decreases, the level of individual income increases or the laws become clearer.

Suggested Citation

  • Thabitta-Wanda KOZILEK, 2017. "Tax Compliance: Study Of Taxpayers' Perception On Romania'S Fiscal Policy Efficiency," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(2), pages 85-96.
    • Handle: RePEc:brc:brccej:v:2:y:2017:i:2:p:85-96
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    References listed on IDEAS

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    1. Oana-Ramona Lobont & Nicoleta Claudia Moldovan & Ioana Vladusel, 2013. "Education regarding taxation from the attitude and intuition to experiment," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 6(2), pages 172-179, December.
    2. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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    Keywords

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    JEL classification:

    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
    • D01 - Microeconomics - - General - - - Microeconomic Behavior: Underlying Principles
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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