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Morale and Ethics in Taxpayer Behaviour

Author

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  • ªtefura Gabriela

    (“Alexandru Ioan Cuza” University of Iaºi)

Abstract

Taxpayer behaviour represents a subject of great interest for many research fields (economy, sociology, psychology etc.) and the studies that have been made until now have emphasized its importance and its complexity. This article creates a theoretical frame around two important factors of influence of the taxpayer behaviour that have been studied in the speciality literature, the morale and ethics of taxpayers. The majority of the studies have shown that morale and ethics have an important influence on the tax compliance behaviour, and their analysis still represents a strategic point in understanding this type of behaviour.

Suggested Citation

  • ªtefura Gabriela, 2011. "Morale and Ethics in Taxpayer Behaviour," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2074-2078, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:2074-2078
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    More about this item

    Keywords

    taxpayer behaviour; morale; ethics; compliance.;
    All these keywords.

    JEL classification:

    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing

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