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Which is the Best Government? Colligating Tax Compliance and Citizens’ Insights RegardIng Authorities’ Actions

Transylvanian Review of Administrative Sciences

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Title Which is the Best Government? Colligating Tax Compliance and Citizens’ Insights RegardIng Authorities’ Actions
 
Creator BĂTRÂNCEA, Larissa; Assistant Professor, Department of Business, Faculty of Business, Babeş-Bolyai University, Cluj-Napoca, Romania
NICHITA, Anca; Postdoctoral student, Romanian Academy,Bucharest, Romania
 
Subject tax compliance, taxpayers’ perceptions, trust in government, mediation analysis.
 
Description The current paper focuses primarily on taxpayers’ perceptions regarding government performance (viz., transparency, taxation level, goods and services provided, political stability) and explores how these perceptions impact on tax compliance when trust in government counts as a mediating variable. To this end we conduct-ed four mediation analyses on a sample pool of 182 countries and territories with data commissioned by international organizations, i.e., World Bank and World Economic Forum. By means of the bootstrapping technique with 95% bias-cor-rected and accelerated (BCa) confdence interval and 5000 bootstrap resamples, we substantiate the idea that citizens’ tax compliance behavior is steered by their level of trust in government which is triggered by the manner they perceive government performance in levying taxes and re-distributing wealth. A prescription stemming from this upshot is that governments should extensive-ly enhance visibility of their policy achievements in order to secure citizens’ trust, collect proper levels of tax revenues, whence consolidate and maintain economic prosperity as well as social and political balance on the long run.
 
Publisher Babes Bolyai University
 
Contributor This work was f nancially support-ed through the project ‘Routes of academic excellence in doctoral and post-doctoral research – READ’ co-f nanced through the European Social Fund, by Sectoral Operational Programme Human Resources Development 2007-2013
 
Date 2015-02-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/422
 
Source Transylvanian Review of Administrative Sciences; 2015: Issue No. 44 E/February; 5-22
1842-2845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/422/412
 
Rights Copyright (c) 2015 Transylvanian Review of Administrative Sciences