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Fiscal Behaviour Of The Economic Agent. Factors Of Influence

  • Nicoleta, MIHAILA


    (Center for Financial and Monetary Research “Victor Slavescu”, Academia Româna, Bucharest)

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    Defining the behaviour appears to be a relatively easy initiative, in reality, however, the definition of this concept requires consideration of a variety of items. Coercive character of taxation and the opposition of taxpayers to comply with taxes generate their fiscal behaviour as a form of manifestation intended to hinder performance or application of tax laws or impose "conditions" in achieving its objective. Behaviour of taxpayers is simmilar to searching for a optimum situation in order to satisfy their necessities; this one, being subject of taxation, may represent the compliance to paying taxes or noncompliance on ethical, social, economic issues. Resistance to paying taxes can take various forms of manifestation: underground economy, fraud and tax evasion, tax abstinence.

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    Article provided by Constantin Brancoveanu University in its journal Management Strategies Journal.

    Volume (Year): 22 (2013)
    Issue (Month): 4 ()
    Pages: 26-32

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    Handle: RePEc:brc:journl:v:22:y:2013:i:4:p:26-32
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