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Tax Lottery Receipts in Romania, a Different Approach to Fight against Tax Evasion

Listed author(s):
  • DragoÈ™ Mihai UNGUREANU

    ()

    (Spiru Haret University, Faculty of Economic Sciences, 46 G Fabricii Str., District 6 Bucharest, Romania, Tel: 021 3169785)

  • Elena-Doina DASCALU

    ()

Registered author(s):

    This paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery proposes an approach to strengthen the fiscal voluntary conformation by stimulating financially those who promote respecting the law – asking for the fiscal receipt, and helpthe fiscal authorities this way in the fight against tax evasion, contrasting at the same time with punishing those who do not respect it – not issuing fiscal receipts.

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    File URL: http://icesba.eu/RePEc/icb/wpaper/ICESBA2015_33Ungureanu_p267-275.pdf
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    Article provided by Spiru Haret University in its journal Published in Procedia of Economics and Business Administration.

    Volume (Year): 2 (2015)
    Issue (Month): 1 (December)
    Pages: 267-275

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    Handle: RePEc:icb:wpaper:v:2:y:2015:i:1:267-275
    Contact details of provider: Web page: http://icesba.eu

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    1. Da, Zhi & Warachka, Mitch & Yun, Hayong, 2015. "Lottery tax windfalls, state-level fiscal policy, and consumption," Economics Letters, Elsevier, vol. 129(C), pages 9-12.
    2. George M. Korniotis, 2008. "Habit Formation, Incomplete Markets, and the Significance of Regional Risk for Expected Returns," Review of Financial Studies, Society for Financial Studies, vol. 21(5), pages 2139-2172, September.
    3. Jonas Fooken & Thomas Hemmelgarn & Benedikt Herrmann, 2015. "Improving VAT compliance – random awards for tax compliance," Taxation Papers 51, Directorate General Taxation and Customs Union, European Commission.
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