THE IMPACT OF TRUST (IN) AND POWER
OF THE AUTHORITIES ON TAX COMPLIANCE
IN THE CASE OF ROMANIA
THE IMPACT OF TRUST (IN) AND POWER
OF THE AUTHORITIES ON TAX COMPLIANCE
IN THE CASE OF ROMANIA
Author(s): Marius SURUGIU, Raluca MAZILESCUSubject(s): Economy, Public Finances
Published by: Editura Fundaţiei România de Mâine
Keywords: tax behaviour; tax compliance; Romania;
Summary/Abstract: Tax compliance is important for governments, for the proper functioning of the tax authority, having an impact on the level of the budget revenue. In this paper, the influence of trust (in) and power of the authorities on tax compliance is analysed, using data for Romania during 2007-2017 period. The extent to which trust (in) and power of the authorities may influence the tax compliance continues to attract the attention of scholars and the results of the paper may represent a starting point for various measures needed to support the voluntary tax compliance. The results suggested that “trust” variable has a statistically significant impact on tax compliance, in the case of Romania. Another goal of this paper is to underline the importance of checking the hypotheses for a regression model, because any violation may lead to inaccurate results.
Journal: Annals of Spiru Haret University. Economic Series
- Issue Year: 20/2020
- Issue No: 4
- Page Range: 121-132
- Page Count: 12
- Language: English
