Improving VAT Compliance in Romania by Implementing a New Tool – Tax Lottery Receipts
This paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery proposes an approach to strengthen the fiscal volun...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura Fundatiei Romania de Maine
2015-12-01
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| Series: | Journal of Economic Development, Environment and People |
| Subjects: | |
| Online Access: | http://ojs.spiruharet.ro/index.php/jedep/article/view/122 |
| _version_ | 1818517003056447488 |
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| author | Dragos Ungureanu Doina Dascalu |
| author_facet | Dragos Ungureanu Doina Dascalu |
| author_sort | Dragos Ungureanu |
| collection | DOAJ |
| description | This paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery proposes an approach to strengthen the fiscal voluntary conformation by stimulating financially those who promote respecting the law – asking for the fiscal receipt, and helpthe fiscal authorities this way in the fight against tax evasion, contrasting at the same time with punishing those who do not respect it – not issuing fiscal receipts. |
| first_indexed | 2024-12-11T00:50:07Z |
| format | Article |
| id | doaj.art-8610022fd28949c9b1c32e8692bea17b |
| institution | Directory Open Access Journal |
| issn | 2285-3642 |
| language | English |
| last_indexed | 2024-12-11T00:50:07Z |
| publishDate | 2015-12-01 |
| publisher | Editura Fundatiei Romania de Maine |
| record_format | Article |
| series | Journal of Economic Development, Environment and People |
| spelling | doaj.art-8610022fd28949c9b1c32e8692bea17b2022-12-22T01:26:39ZengEditura Fundatiei Romania de MaineJournal of Economic Development, Environment and People2285-36422015-12-01444757105Improving VAT Compliance in Romania by Implementing a New Tool – Tax Lottery ReceiptsDragos Ungureanu0Doina DascaluSpiru Haret UniversityThis paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery proposes an approach to strengthen the fiscal voluntary conformation by stimulating financially those who promote respecting the law – asking for the fiscal receipt, and helpthe fiscal authorities this way in the fight against tax evasion, contrasting at the same time with punishing those who do not respect it – not issuing fiscal receipts.http://ojs.spiruharet.ro/index.php/jedep/article/view/122fiscal receipt, tax evasion, fiscal voluntary conformation |
| spellingShingle | Dragos Ungureanu Doina Dascalu Improving VAT Compliance in Romania by Implementing a New Tool – Tax Lottery Receipts Journal of Economic Development, Environment and People fiscal receipt, tax evasion, fiscal voluntary conformation |
| title | Improving VAT Compliance in Romania by Implementing a New Tool – Tax Lottery Receipts |
| title_full | Improving VAT Compliance in Romania by Implementing a New Tool – Tax Lottery Receipts |
| title_fullStr | Improving VAT Compliance in Romania by Implementing a New Tool – Tax Lottery Receipts |
| title_full_unstemmed | Improving VAT Compliance in Romania by Implementing a New Tool – Tax Lottery Receipts |
| title_short | Improving VAT Compliance in Romania by Implementing a New Tool – Tax Lottery Receipts |
| title_sort | improving vat compliance in romania by implementing a new tool tax lottery receipts |
| topic | fiscal receipt, tax evasion, fiscal voluntary conformation |
| url | http://ojs.spiruharet.ro/index.php/jedep/article/view/122 |
| work_keys_str_mv | AT dragosungureanu improvingvatcomplianceinromaniabyimplementinganewtooltaxlotteryreceipts AT doinadascalu improvingvatcomplianceinromaniabyimplementinganewtooltaxlotteryreceipts |