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,...

Full description

Bibliographic Details
Main Authors: Vanina Adoriana Trifan, Silviu Gabriel Szentesi, Lavinia Denisia Cuc, Mioara Florina Pantea
Format: Article
Language:English
Published: SAGE Publishing 2023-09-01
Series:SAGE Open
Online Access:https://doi.org/10.1177/21582440231195676