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Tax Non-Compliance Behavior in the Light of Tax Law Complexity and the Relationship Between Authorities and Taxpayers

Author

Listed:
  • Bătrâncea Larissa

    (Faculty of Business Babeş-Bolyai University Cluj-Napoca, Romania)

  • Nichita Ramona-Anca
  • Bătrâncea Ioan

    (Faculty of Economic and Business Administration Babeş-Bolyai University Cluj-Napoca, Romania)

Abstract

The present study investigates tax non-compliance behavior under the influence of tax law complexity and the relationship between taxpayers and authorities. It is argued that the non-compliance is triggered by high complexity of tax law derived from excessive regulation, use of abstract and complex legal jargon, as well as constant changes of the Fiscal Code. Concerning the relationship between taxpayers and authorities, non-compliance is fostered by an antagonistic climate in which mutual distrust and the promotion of a “cops and robbers” attitude towards taxpayers prevail.

Suggested Citation

  • Bătrâncea Larissa & Nichita Ramona-Anca & Bătrâncea Ioan, 2012. "Tax Non-Compliance Behavior in the Light of Tax Law Complexity and the Relationship Between Authorities and Taxpayers," Scientific Annals of Economics and Business, Sciendo, vol. 59(1), pages 97-106, July.
    • Handle: RePEc:vrs:aicuec:v:59:y:2012:i:1:p:97-106:n:6
    DOI: 10.2478/v10316-012-0006-9
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    References listed on IDEAS

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