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Tax Lottery Receipts in Romania, a Different Approach to Fight against Tax Evasion

Author

Listed:
  • DragoÈ™ Mihai UNGUREANU

    (Spiru Haret University, Faculty of Economic Sciences, 46 G Fabricii Str., District 6 Bucharest, Romania, Tel: 021 3169785)

  • Elena-Doina DASCALU

Abstract

This paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery proposes an approach to strengthen the fiscal voluntary conformation by stimulating financially those who promote respecting the law – asking for the fiscal receipt, and helpthe fiscal authorities this way in the fight against tax evasion, contrasting at the same time with punishing those who do not respect it – not issuing fiscal receipts.

Suggested Citation

  • DragoÈ™ Mihai UNGUREANU & Elena-Doina DASCALU, 2015. "Tax Lottery Receipts in Romania, a Different Approach to Fight against Tax Evasion," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 2(1), pages 267-275, December.
    • Handle: RePEc:icb:wpaper:v:2:y:2015:i:1:267-275
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    File URL: http://icesba.eu/RePEc/icb/wpaper/ICESBA2015_33Ungureanu_p267-275.pdf
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    References listed on IDEAS

    as
    1. Da, Zhi & Warachka, Mitch & Yun, Hayong, 2015. "Lottery tax windfalls, state-level fiscal policy, and consumption," Economics Letters, Elsevier, vol. 129(C), pages 9-12.
    2. Jonas Fooken & Thomas Hemmelgarn & Benedikt Herrmann, 2015. "Improving VAT compliance – random awards for tax compliance," Taxation Papers 51, Directorate General Taxation and Customs Union, European Commission.
    3. George M. Korniotis, 2008. "Habit Formation, Incomplete Markets, and the Significance of Regional Risk for Expected Returns," The Review of Financial Studies, Society for Financial Studies, vol. 21(5), pages 2139-2172, September.
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    Cited by:

    1. Lotta Björklund Larsen & Rubina Arakelyan & Teimuraz Gogsadze & Mariam Katsadze & Sophiko Skhirtladze & Nino Muench, 2019. "The Georgian Tax Lottery of 2012. A Multi-Methodological Assessment," Working Papers 009-19 JEL Codes: H26, K4, International School of Economics at TSU, Tbilisi, Republic of Georgia.
    2. Dragos Mihai UNGUREANU & Elena-Doina DASCALU, 2015. "Improving VAT Compliance in Romania by Implementing a New Tool - Tax Lottery Receipts," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 4(4), pages 47-57, December.

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    More about this item

    Keywords

    fiscal receipt; tax evasion; fiscal voluntary conformation.;
    All these keywords.

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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