State Capacity and Tolerance towards Tax Evasion: First Evidence from Romania

State Capacity and Tolerance towards Tax Evasion: First Evidence from Romania

We investigate the level of tolerance towards tax non-compliance and the informal economy in Romania, using a sample of 250 respondents. This variable is determined by a complex set of latent variables that include, but is not limited to, state capacity, social and business norms, the perception of...

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Bibliographic Details
Main Authors: Călin Vâlsan, Elena Druică, Rodica Ianole-Călin
Format: Article
Language:English
Published: MDPI AG 2020-06-01
Series:Administrative Sciences
Subjects:
tax compliance
informal economy
state capacity
partial least square model
Online Access:https://www.mdpi.com/2076-3387/10/2/33

Internet

https://www.mdpi.com/2076-3387/10/2/33

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