IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxy2020i2p863-870.html
   My bibliography  Save this article

The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty

Author

Listed:
  • Loredana Andreea Cristea

    (“Lucian Blaga†University of Sibiu)

  • Alina Daniela Vodă

    (“Lucian Blaga†University of Sibiu)

  • DragoÈ™ Mihai Ungureanu

    („Spiru Haret†University of Bucharest)

Abstract

This research does not aim to achieve the optimal taxation, because this is theoretically plausible, but in practice, is an amalgam of principles, roles and objectives, which could not be achieved at the same time, so that the taxation process works in -an ideal way, without negative effects on the economic and social life of societies. Thus, the main purpose of this study is to study the characteristics that give taxation optimal elements, so that the fulfillment of as many of them can lead to a good tax system, in any economy, whether it is a developed or a developing economy. To achieve this goal, the research methodology is based on theoretical research of the opinions and visions held by theorists in the economic world. The research results are based on the fact that, although the principles and roles of taxation are interpreted differently over time, their essence is the same, and the development of a tax culture is a novelty, addressed in the literature in recent years.

Suggested Citation

  • Loredana Andreea Cristea & Alina Daniela Vodă & DragoÈ™ Mihai Ungureanu, 2020. "The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 863-870, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:863-870
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/10.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Smith, Stephen, 2015. "Taxation: A Very Short Introduction," OUP Catalogue, Oxford University Press, number 9780199683697.
    2. Salvador Barrios & Viginta Ivaškaitė-Tamošiūnė & Anamaria Maftei & Edlira Narazani & Janos Varga, 2020. "Progressive Tax Reforms in Flat Tax Countries," Eastern European Economics, Taylor & Francis Journals, vol. 58(2), pages 83-107, March.
    3. Ricciuti, Roberto & Savoia, Antonio & Sen, Kunal, 2019. "How do political institutions affect fiscal capacity? Explaining taxation in developing economies," Journal of Institutional Economics, Cambridge University Press, vol. 15(2), pages 351-380, April.
    4. Louise Bringselius, 2018. "Efficiency, economy and effectiveness—but what about ethics? Supreme audit institutions at a critical juncture," Public Money & Management, Taylor & Francis Journals, vol. 38(2), pages 105-110, February.
    5. Ioan Cosmin Pițu & Bianca Cristina Ciocanea & Mihaela Luca, 2018. "The Impact Of Tax Competition And Harmonisation In The Eu In Relation To Fiscal Optimisation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 109-119, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Aurelija Anciūtė & Viginta Ivaškaitė-Tamošiūnė & Anamaria Maftei & Janos Varga, 2020. "Labour Tax and Child Benefits Reform in Lithuania: For Better or Worse?," European Economy - Economic Briefs 059, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    2. Diana Ricciulli-Marín, 2020. "The Fiscal Cost of Conflict: Evidence from La Violencia in Colombia," Cuadernos de Historia Económica 53, Banco de la Republica de Colombia.
    3. Fernández-Bastidas, Rocío, 2023. "Entrepreneurship and tax evasion," Economic Modelling, Elsevier, vol. 128(C).
    4. European Commission, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
    5. Cruz-Martinez, Gibran, 2021. "Universal Social Pensions Are Unaffordable … Not! Testing the Unaffordability Hypothesis in Latin America and the Caribbean," SocArXiv ne9rw, Center for Open Science.
    6. Roberto Ricciuti & Antonio Savoia & Kunal Sen, 2019. "What determines administrative capacity in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 972-998, October.
    7. Abrams M.E. Tagem, 2017. "The economics and politics of foreign aid and domestic revenue," WIDER Working Paper Series wp-2017-180, World Institute for Development Economic Research (UNU-WIDER).
    8. Savoia, Antonio & Sen, Kunal & Tagem, Abrams M. E., 2023. "Constraints on the executive and tax revenues in the long run," Journal of Institutional Economics, Cambridge University Press, vol. 19(3), pages 314-331, June.
    9. Wissam Hassan Ahmed Zinni, 2019. "The Role of External Audit Reports in Achieving Comprehensive Development Indicators," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(2), pages 23-36, April.
    10. Tania Masi & Antonio Savoia & Kunal Sen, 2020. "Is there a fiscal resource curse? Resource rents, fiscal capacity, and political institutions in developing economies," WIDER Working Paper Series wp2020-10, World Institute for Development Economic Research (UNU-WIDER).
    11. Abrams M. E. Tagem, 2023. "The dynamic effects of aid and taxes on government spending," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1656-1687, December.
    12. Ane Karoline Bak & Matilde Jeppesen & Anne Mette Kjær, 2021. "Fiscal states in sub-Saharan Africa: conceptualization and empirical trends," WIDER Working Paper Series wp-2021-182, World Institute for Development Economic Research (UNU-WIDER).
    13. Albers, Thilo N.H. & Jerven, Morten & Suesse, Marvin, 2023. "The Fiscal State in Africa: Evidence from a Century of Growth," International Organization, Cambridge University Press, vol. 77(1), pages 65-101, January.
    14. Abrams M.E. Tagem, 2017. "The economics and politics of foreign aid and domestic revenue," WIDER Working Paper Series 180, World Institute for Development Economic Research (UNU-WIDER).
    15. Masi, Tania & Savoia, Antonio & Sen, Kunal, 2024. "Is there a fiscal resource curse? Resource rents, fiscal capacity and political institutions in developing economies," World Development, Elsevier, vol. 177(C).
    16. CRISTEA Loredana Andreea & VODĂ Alina Daniela & UNGUREANU Dragoş Mihai, 2020. "The Contemporary Approach Of Taxation, From The Point Of View Of Its Historical Evolution. Theoretical Framework," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 147-156, December.
    17. Konstantins Benkovskis & Ludmila Fadejeva & Anna Pluta & Anna Zasova, 2023. "Keeping the best of two worlds: Linking CGE and microsimulation models for policy analysis," Working Papers 2023/01, Latvijas Banka.
    18. repec:fst:rfsisf:v:7:y:2022:i:13:p:132-145 is not listed on IDEAS
    19. Grier, Robin & Young, Andrew T. & Grier, Kevin, 2022. "The causal effects of rule of law & property rights on fiscal capacity," European Journal of Political Economy, Elsevier, vol. 74(C).
    20. Cerniauskas Nerijus & Jousten Alain, 2021. "Statutory, effective, and optimal net tax schedules in Lithuania," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 11(1), pages 1-33, May.
    21. Esteban Muñoz-Sobrado & Amedeo Piolatto & Antoine Zerbini & Federica Braccioli, 2024. "The Taxing Challenges of the State: Unveiling the Role of Fiscal & Administrative Capacity in Development," Working Papers 1432, Barcelona School of Economics.

    More about this item

    Keywords

    optimal taxation; taxation principles; fiscal system; tax culture;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:863-870. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.