THE TAX SYSTEM AND TAXPAYERS BEHAVIOR
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 syst...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Bacău
2014-12-01
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| Series: | Studies and Scientific Researches: Economics Edition |
| Subjects: | |
| Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/265 |
| _version_ | 1818382558107271168 |
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| author | Mihaela Brindusa Tudose Gabriela Tiplic |
| author_facet | Mihaela Brindusa Tudose Gabriela Tiplic |
| author_sort | Mihaela Brindusa Tudose |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-12-14T02:52:23Z |
| format | Article |
| id | doaj.art-5a750ac1bf5b444691dc13c59cf27022 |
| institution | Directory Open Access Journal |
| issn | 2066-561X 2344-1321 |
| language | English |
| last_indexed | 2024-12-14T02:52:23Z |
| publishDate | 2014-12-01 |
| publisher | University of Bacău |
| record_format | Article |
| series | Studies and Scientific Researches: Economics Edition |
| spelling | doaj.art-5a750ac1bf5b444691dc13c59cf270222022-12-21T23:19:42ZengUniversity of BacăuStudies and Scientific Researches: Economics Edition2066-561X2344-13212014-12-0102010.29358/sceco.v0i20.265272THE TAX SYSTEM AND TAXPAYERS BEHAVIORMihaela Brindusa Tudose0Gabriela Tiplic1Petre Andrei University of IasiAdministrative Economic College - no. 1, IașiThe 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.http://sceco.ub.ro/index.php/SCECO/article/view/265tax systemtax subjectstax behaviourantagonismsynergy |
| spellingShingle | Mihaela Brindusa Tudose Gabriela Tiplic THE TAX SYSTEM AND TAXPAYERS BEHAVIOR Studies and Scientific Researches: Economics Edition tax system tax subjects tax behaviour antagonism synergy |
| title | THE TAX SYSTEM AND TAXPAYERS BEHAVIOR |
| title_full | THE TAX SYSTEM AND TAXPAYERS BEHAVIOR |
| title_fullStr | THE TAX SYSTEM AND TAXPAYERS BEHAVIOR |
| title_full_unstemmed | THE TAX SYSTEM AND TAXPAYERS BEHAVIOR |
| title_short | THE TAX SYSTEM AND TAXPAYERS BEHAVIOR |
| title_sort | tax system and taxpayers behavior |
| topic | tax system tax subjects tax behaviour antagonism synergy |
| url | http://sceco.ub.ro/index.php/SCECO/article/view/265 |
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