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Evaluation Aspects Regarding The Manifestation Of The Interaction Between The Tax Authorities And The Tax Payers In The Contemporary Romanian Society

Author

Listed:
  • Ionel Leonida

    (Centre for Financial and Monetary Research “Victor Slavescu”)

Abstract

The social-economical evolution and progress of a country are significantly influenced by the condition of the national tax system, its history, consolidation and peformances. At their turn, th tax system performances are the evolutive results, stratified and consolidated in time, materialized in the quality of the interaction between the tax authorities and the tax payers. These fiscal elements, manifested between the tax authorities and the taxpayers, of a behavioristic and even cultural nature and less quantifiable, can be traced in the quality of the fiscal regulations, their voluntary conformation degree, the mutual interaction style and, consequently, the dynamics of some fiscal-budgetary and economic indices. The proposed paper draws away from the quantitative approach of taxation and aims at offering an exclusive qualitative evaluation of the interaction action between the tax authorities and the taxpayers in the contemporary Romanian society, by combining research methods, such as the logical analysis and the descriptive analysis.

Suggested Citation

  • Ionel Leonida, 2016. "Evaluation Aspects Regarding The Manifestation Of The Interaction Between The Tax Authorities And The Tax Payers In The Contemporary Romanian Society," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 76-81.
    • Handle: RePEc:brc:journl:v:34:y:2016:i:4:p:76-81
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    References listed on IDEAS

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    3. Cummings, Ronald G. & Martinez-Vazquez, Jorge & McKee, Michael & Torgler, Benno, 2009. "Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 70(3), pages 447-457, June.
    4. Alm, James & Torgler, Benno, 2006. "Culture differences and tax morale in the United States and in Europe," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 224-246, April.
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    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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