Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study
This study explores how different factors affect tax compliance behavior among Romanian individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness, trust in government and tax authorities, efficiency, and transparency of government spending, knowledge of tax legislation,...
Main Authors: | , , , |
---|---|
Format: | Article |
Language: | English |
Published: |
SAGE Publishing
2023-09-01
|
Series: | SAGE Open |
Online Access: | https://doi.org/10.1177/21582440231195676 |