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Development and validation of a managerial model to understand taxpayers’ attitudes and perceptions towards tax compliance

Author

Listed:
  • Silviu Gabriel Szentesi

    (“Aurel Vlaicu” University of Arad, Arad, Romania)

  • Vanina Adoriana Trifan

    (“Aurel Vlaicu” University of Arad, Arad, Romania)

  • Mioara Florina Pantea

    (“Aurel Vlaicu” University of Arad, Arad, Romania)

  • Camelia Daniela Hațegan

    (West University of Timisoara, Timisoara, Romania)

  • Maria Sinaci

    (“Aurel Vlaicu” University of Arad, Arad, Romania)

Abstract

This study investigates the viewpoints of Romanian taxpayers regarding the various attitudes and factors that impact their compliant or non-compliant behavior regarding their tax payments. A quantitative approach was used, and data collection was carried out by employing a research questionnaire distributed via a Google Form. The research hypotheses were examined with a sample size of 432 individual taxpayers, and quantitative data analysis was performed using PLS-SEM. The findings indicate that the association of tax compliance with a managerial approach model is suitable with the four study categories of quadrants that have been developed based on the Competence-Based View or Market-Based View approaches. This study offers a new perspective on tax compliance that can help tax authorities to develop policies, strategies, tactics, plans, and legal and commercial actions with the aim of avoiding tax noncompliance.

Suggested Citation

  • Silviu Gabriel Szentesi & Vanina Adoriana Trifan & Mioara Florina Pantea & Camelia Daniela Hațegan & Maria Sinaci, 2023. "Development and validation of a managerial model to understand taxpayers’ attitudes and perceptions towards tax compliance," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 177-191, December.
    • Handle: RePEc:fst:rfsisf:v:15-special-december:y:2023:i:8:p:177-191
    DOI: 10.55654/JFS.2023.SP.24
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    More about this item

    Keywords

    tax compliance; taxpayer behavior; Competence-Based View; Market-Based View.;
    All these keywords.

    JEL classification:

    • G41 - Financial Economics - - Behavioral Finance - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making in Financial Markets
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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