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Scrutinizing the Tax Compliance Puzzle via Tax Literacy

Author

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  • Nichita Ramona-Anca

    (Romanian Academy)

Abstract

On the account that taxes constitute the main financial support for the majority of state budgets all around the world, the tax compliance puzzle has gained a lot of attention among academia researchers, economists and financial professionals, state representatives, international organizations and the general public. The paper stresses the idea that tax literacy is numbered among the factors shaping taxpayers’ compliance behavior. The more knowledgeable contributors become in the matter of taxation, the more funding state budgets enjoy. Strategies applied by governments around the world tend to support this assumption.

Suggested Citation

  • Nichita Ramona-Anca, 2015. "Scrutinizing the Tax Compliance Puzzle via Tax Literacy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 848-851, May.
  • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:848-851
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    More about this item

    Keywords

    tax literacy; tax compliance; authorities.;
    All these keywords.

    JEL classification:

    • F62 - International Economics - - Economic Impacts of Globalization - - - Macroeconomic Impacts
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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