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: | , , , |
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| Format: | Article |
| Language: | English |
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SAGE Publishing
2023-09-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440231195676 |
| _version_ | 1797690493637754880 |
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| author | Vanina Adoriana Trifan Silviu Gabriel Szentesi Lavinia Denisia Cuc Mioara Florina Pantea |
| author_facet | Vanina Adoriana Trifan Silviu Gabriel Szentesi Lavinia Denisia Cuc Mioara Florina Pantea |
| author_sort | Vanina Adoriana Trifan |
| collection | DOAJ |
| description | 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, tax legislation simplicity, personal financial constraints, personal ethics, and moral standards, the social environment, and coercive measures—this study develops clear-cut paths of the drivers of tax compliance from the perspective of a developing country. The proposed research hypotheses were tested with a sample of 402 individual taxpayers and quantitative data analysis was carried out using partial least squares-structural equation modeling. The results showed that seven drivers (tax system fairness, trust in government and tax authorities, knowledge of tax legislation, personal financial constraints, coercive measures, moral standards, and tax legislation simplicity) were significant factors that increase the likelihood of tax compliance among individual taxpayers. Our findings are expected to provide tax authorities and governments new insights on tax compliance behavior that enable them to develop fiscal methods, strategies, policies, and legal measures tailored to local context, and constraints. |
| first_indexed | 2024-03-12T02:01:22Z |
| format | Article |
| id | doaj.art-8767776d85974a73975cbe3502adbcbc |
| institution | Directory Open Access Journal |
| issn | 2158-2440 |
| language | English |
| last_indexed | 2024-03-12T02:01:22Z |
| publishDate | 2023-09-01 |
| publisher | SAGE Publishing |
| record_format | Article |
| series | SAGE Open |
| spelling | doaj.art-8767776d85974a73975cbe3502adbcbc2023-09-07T15:03:27ZengSAGE PublishingSAGE Open2158-24402023-09-011310.1177/21582440231195676Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case StudyVanina Adoriana Trifan0Silviu Gabriel Szentesi1Lavinia Denisia Cuc2Mioara Florina Pantea3Aurel Vlaicu University of Arad, RomaniaAurel Vlaicu University of Arad, RomaniaAurel Vlaicu University of Arad, RomaniaAurel Vlaicu University of Arad, RomaniaThis 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, tax legislation simplicity, personal financial constraints, personal ethics, and moral standards, the social environment, and coercive measures—this study develops clear-cut paths of the drivers of tax compliance from the perspective of a developing country. The proposed research hypotheses were tested with a sample of 402 individual taxpayers and quantitative data analysis was carried out using partial least squares-structural equation modeling. The results showed that seven drivers (tax system fairness, trust in government and tax authorities, knowledge of tax legislation, personal financial constraints, coercive measures, moral standards, and tax legislation simplicity) were significant factors that increase the likelihood of tax compliance among individual taxpayers. Our findings are expected to provide tax authorities and governments new insights on tax compliance behavior that enable them to develop fiscal methods, strategies, policies, and legal measures tailored to local context, and constraints.https://doi.org/10.1177/21582440231195676 |
| spellingShingle | Vanina Adoriana Trifan Silviu Gabriel Szentesi Lavinia Denisia Cuc Mioara Florina Pantea Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study SAGE Open |
| title | Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study |
| title_full | Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study |
| title_fullStr | Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study |
| title_full_unstemmed | Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study |
| title_short | Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study |
| title_sort | assessing tax compliance behavior among romanian taxpayers an empirical case study |
| url | https://doi.org/10.1177/21582440231195676 |
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