CONSIDERATIONS ON TAX CONFORMITY IMPLICATION IN ROMANIA
CONSIDERATIONS ON TAX CONFORMITY IMPLICATION IN ROMANIA

Summary/Abstract: Starting from the premise that compliance with tax laws is one of the essential duties for members of a community, public goods and services became possible as a result of payment of taxes, in this paper we propose to examine some issues that concern tax conformity, its determinants and development of good citizenship resulted in a charge established relations between taxpayer and tax officials. Also we appreciate useful to consider an analysis of performance indicators to quantify the improvement of collection of tax claims, increase citizenship tax, evasion and to combat fiscal indiscipline, increase the quality of fiscal and administrative acts, and, not least, to improve the business of resolving complaints against them.

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