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Impact Of Fiscalization On The Behaviour Of The Economic Agent

Author

Listed:
  • Mihaila, Nicoleta

    (Centre for Financial and Monetary Research “Victor Slăvescu”, Romanian Academy)

Abstract

The multitude of duties which the fiscal regulations impose on the tax payers, as well as the burden of these duties have always stimulated tax payer’s ingeniousness to invent solutions to elude the fiscal duties. Tax evasion is the logic result of the faults and inadvertencies of an imperfect legislation, of enforcement methods that are sometimes deficient, and of the excessive level of fiscality which often challenges the tax payers top commit evasion.

Suggested Citation

  • Mihaila, Nicoleta, 2009. "Impact Of Fiscalization On The Behaviour Of The Economic Agent," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 13(4), pages 208-219.
  • Handle: RePEc:vls:finstu:v:13:y:2009:i:4:p:208-219
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    More about this item

    Keywords

    tax evasion; fiscal fraud; underground economy; behavior of the economic agent;

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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