Record Details

THE TAX SYSTEM AND TAXPAYERS BEHAVIOR

Studies and Scientific Researchs. Economics Edition

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Field Value
 
Title THE TAX SYSTEM AND TAXPAYERS BEHAVIOR
 
Creator Tudose, Mihaela Brindusa
Tiplic, Gabriela
 
Subject tax system; tax subjects; tax behaviour; antagonism; synergy
H30
 
Description The aim of the paper was to examine the behavioural coordinates of tax subjects and the intensity of the interaction between taxpayers and authorities. Research on the behaviour of subjects of the tax system is justified given the tension existing between taxpayers, on the one hand, and the tax system, on the other. The tax systems of the world have been classified into two models: antagonistic and synergistic. As long as in Romania the tax elements have been and continue to be an overwhelming burden on taxpayers, their behaviour has evolved and adjusted to a negative outlook. This type of behaviour, associated with the behaviour of tax authorities built on lack of trust and virulent anti-tax avoidance strategies, has generated a tense and antagonistic tax environment.
 
Publisher Vasile Alecsandri University of Bacau
 
Contributor —
 
Date 2014-12-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://www.sceco.ub.ro/index.php/SCECO/article/view/265
10.29358/sceco.v0i20.265
 
Source STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 20 (2014)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 20 (2014)
2344-1321
2066-561X
 
Language eng
 
Relation http://www.sceco.ub.ro/index.php/SCECO/article/view/265/267