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Study on the fiscal behavior at an international level

Author

Listed:
  • Brezeanu Petre

    (The Bucharest University of Economic Studies, Bucharest, Romania)

  • Popa Adriana Florina

    (The Bucharest University of Economic Studies, Bucharest, Romania)

  • Sahlian Daniela Nicoleta

    (The Bucharest University of Economic Studies, Bucharest, Romania)

  • Calopereanu Monica Florentina

    (The Bucharest University of Economic Studies, Bucharest, Romania)

  • Damian Ramona Tatiana

    (The Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

Apparently, defining fiscal behavior is a relatively easy approach, but in essence, this concept requires the research of several elements, both economic and psychological. The taxpayer is the component of the tax system that reflects the fiscal policy and, implicitly, its changes. Thus, research in the field has shown that two types of behavior can be identified by combining several economic, psychological, religious or cultural factors: fiscal compliance or fiscal non-compliance. The research ideea may be motivated by the growing importance of tax behavior and compliance subject, especially in the current economic situation, when taxation has become a controversy at any time and in any society, regardless of the degree of democracy. Moreover, tax compliance does not refer only to the economic aspects, but also to the behavioral aspects that influence the process of raising public taxes. The econometric study analyzes the fiscal correlation between the public debt and tax variables such as tax revenues from direct and indirect taxes or social contributions, conected to the dynamics of the gross domestic product and the scale of payments balance. The study is conducted for two groups of countries: developed and emerging countries. The purpose of this research is to identify both the impact of tax revenues on direct, indirect taxes and social contributions, and that of the dynamics of gross domestic product and scale of payments balance on public debt, showing how fiscal behavior is influenced by the two groups of countries and what factors contribute to this.

Suggested Citation

  • Brezeanu Petre & Popa Adriana Florina & Sahlian Daniela Nicoleta & Calopereanu Monica Florentina & Damian Ramona Tatiana, 2019. "Study on the fiscal behavior at an international level," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 601-612, May.
    • Handle: RePEc:vrs:poicbe:v:13:y:2019:i:1:p:601-612:n:53
    DOI: 10.2478/picbe-2019-0053
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    References listed on IDEAS

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    1. TODOR Silvia Paula & DUMITER Florin Cornel & BREZEANU Petre, 2016. "The Influence Of Fiscal Pressure On The Taxpayers Behavior," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(3), pages 178-193, December.
    2. Jaejoon Woo & Manmohan S. Kumar, 2015. "Public Debt and Growth," Economica, London School of Economics and Political Science, vol. 82(328), pages 705-739, October.
    3. Bunescu Liliana, 2011. "International Financing Alternatives For Romanian Central Government," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 6(3), pages 39-51, December.
    4. Lect. BRAGA, Viorica PhD & Lect. ZĂRNESCU, Odi, Mihaela PhD & Eng. ec. ms. MIREA Gabriel, 2010. "Fiscal Pressure In Romania, Developments And Effects," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-8, May.
    5. Paredes, Joan & Pedregal, Diego J. & Pérez, Javier J., 2014. "Fiscal policy analysis in the euro area: Expanding the toolkit," Journal of Policy Modeling, Elsevier, vol. 36(5), pages 800-823.
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