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Tax compliance: cointegration analysis in romanian context

Author

Listed:
  • Marius Surugiu

    (Institute of National Economy, Bucharest, Romania)

  • Raluca Mazilescu

    (Institute of National Economy, Bucharest, Romania)

  • Camelia Surugiu

    (Faculty of Administration and Business, University of Bucharest, Romania)

Abstract

This paper aims to identify the long-run relationships between the quality of the education system, public trust in politicians, wastefulness of government spending and tax compliance in the area of individual income taxation (taxpayer’s behaviour). Using data for Romania during 2007-2017 period, the analysis identifies a long-run relationship between the variables

Suggested Citation

  • Marius Surugiu & Raluca Mazilescu & Camelia Surugiu, 2020. "Tax compliance: cointegration analysis in romanian context," Manager Journal, Faculty of Business and Administration, University of Bucharest, vol. 32(1), pages 116-122, December.
    • Handle: RePEc:but:manage:v:32:y:2020:i:1:p:116-122
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    References listed on IDEAS

    as
    1. Engle, Robert & Granger, Clive, 2015. "Co-integration and error correction: Representation, estimation, and testing," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 39(3), pages 106-135.
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    3. Ms. Anja Baum & Mr. Sanjeev Gupta & Elijah Kimani & Mr. Sampawende J Tapsoba, 2017. "Corruption, Taxes and Compliance," IMF Working Papers 2017/255, International Monetary Fund.
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    6. Gangl, Katharina & Torgler, Benno & Kirchler, Erich & Hofmann, Eva, 2014. "Effects of supervision on tax compliance: Evidence from a field experiment in Austria," Economics Letters, Elsevier, vol. 123(3), pages 378-382.
    7. Tran-Nam, Binh & Evans, Chris & Walpole, Michael & Ritchie, Katherine, 2000. "Tax Compliance Costs: Research Methodology and Empirical Evidence From Australia," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 229-252, June.
    8. Till Olaf Weber & Jonas Fooken & Benedikt Herrmann, 2014. "Behavioural Economics and Taxation," Taxation Papers 41, Directorate General Taxation and Customs Union, European Commission.
    9. Tran-Nam, Binh & Evans, Chris & Walpole, Michael & Ritchie, Katherine, 2000. "Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 229-52, June.
    10. Brezeanu Petre & Dumiter Florin & Ghiur Rodica & Todor Silvia Paula, 2018. "Tax Compliance at National Level," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 28(2), pages 1-17, June.
    Full references (including those not matched with items on IDEAS)

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