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Tax Compliance Behaviour

Author

Listed:
  • ªtefura Gabriela

    (“Alexandru Ioan Cuza” University of Iaºi)

Abstract

To every state it is essential to ensure that the public budget copes with the public expenditure, in other words, to make sure that it collects sufficient revenues in order to have a stable economy. These revenues come especially from the collecting of taxes and fees. In order to have a functional fiscal system, it is important to understand both the fiscal component and the behaviour of its contributors. That is why the taxpayer behaviour has grown as a subject of research, in many fields besides economy (psychology, sociology etc.). In the specialty literature, taxpayer behaviour has perceived as the compliance behaviour of taxpayers, in relation with the declaration and/or payment of the income tax. The main conclusion draws attention to the complexity and importance of this behaviour, to both theoreticians and authorities.

Suggested Citation

  • ªtefura Gabriela, 2011. "Tax Compliance Behaviour," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2079-2083, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:2079-2083
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    More about this item

    Keywords

    Taxpayer; compliance behaviour; income tax.;
    All these keywords.

    JEL classification:

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

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