ABOUT THE NEED TO HARMONIZE THE FISCAL REGULATIONS WITH TAXPAYERS' HUMAN NATURE
ABOUT THE NEED TO HARMONIZE THE FISCAL REGULATIONS WITH TAXPAYERS' HUMAN NATURE

Summary/Abstract: The society, as a whole, is governed by rules. Some of them are transposed into legal regulations containing the pretensions and demands of society towards the conduct of its members. A society is called democratic and civilized when it meets the legal standards. The respect for rules and legal regulations in a society depends on the degree to which they are generally supported by its citizens and the ease with which they can be infringed by a citizen without he could be identified. Taxation is one of the dynamic areas in terms of regulation, of its direct interaction with the taxpayer. In this paper we intend to evaluate the current performances of tax regulations, how they were designed and adapted to progressive stages of social development, how they managed to induce, beyond the feeling of fiscal constraint, acertain nearby to human nature in order to stimulate voluntary compliance to tax obligations and generate a sense of confidence towards the authorities.

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