Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax Compliance
This study investigates the viewpoints of Romanian taxpayers regarding the various attitudes and factors that impact their compliant or non-compliant behavior regarding their tax payments. A quantitative approach was used, and data collection was carried out by employing a research questionnaire dis...
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| Format: | Article |
| Language: | English |
| Published: |
Institutul de Studii Financiare
2023-12-01
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| Series: | Revista de Studii Financiare |
| Subjects: | |
| Online Access: | https://revista.isfin.ro/wp-content/uploads/2023/12/10.-Szentesi-Silviu.pdf |
| _version_ | 1827346648027627520 |
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| author | Silviu Gabriel Szentesi Vanina Adoriana Trifan Mioara Florina Pantea Camelia Daniela Hațegan Maria Sinaci |
| author_facet | Silviu Gabriel Szentesi Vanina Adoriana Trifan Mioara Florina Pantea Camelia Daniela Hațegan Maria Sinaci |
| author_sort | Silviu Gabriel Szentesi |
| collection | DOAJ |
| description | This study investigates the viewpoints of Romanian taxpayers regarding the various attitudes and factors that impact their compliant or non-compliant behavior regarding their tax payments. A quantitative approach was used, and data collection was carried out by employing a research questionnaire distributed via a Google Form. The research hypotheses were examined with a sample size of 432 individual taxpayers, and quantitative data analysis was performed using PLS-SEM. The findings indicate that the association of tax compliance with a managerial approach model is suitable with the four study categories of quadrants that have been developed based on the Competence-Based View or Market-Based View approaches. This study offers a new perspective on tax compliance that can help tax authorities to develop policies, strategies, tactics, plans, and legal and commercial actions with the aim of avoiding tax noncompliance. |
| first_indexed | 2024-03-07T23:34:48Z |
| format | Article |
| id | doaj.art-b3e151e027a942f9bb61eb21c4917547 |
| institution | Directory Open Access Journal |
| issn | 2537-3714 2559-1347 |
| language | English |
| last_indexed | 2024-03-07T23:34:48Z |
| publishDate | 2023-12-01 |
| publisher | Institutul de Studii Financiare |
| record_format | Article |
| series | Revista de Studii Financiare |
| spelling | doaj.art-b3e151e027a942f9bb61eb21c49175472024-02-20T09:38:47ZengInstitutul de Studii FinanciareRevista de Studii Financiare2537-37142559-13472023-12-018Special17719110.55654/JFS.2023.SP.24Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax ComplianceSilviu Gabriel Szentesi0Vanina Adoriana Trifan1Mioara Florina Pantea2Camelia Daniela Hațegan3Maria Sinaci4“Aurel Vlaicu” University of Arad, Arad, Romania“Aurel Vlaicu” University of Arad, Arad, Romania“Aurel Vlaicu” University of Arad, Arad, RomaniaWest University of Timișoara, Timișoara, Romania“Aurel Vlaicu” University of Arad, Arad, RomaniaThis study investigates the viewpoints of Romanian taxpayers regarding the various attitudes and factors that impact their compliant or non-compliant behavior regarding their tax payments. A quantitative approach was used, and data collection was carried out by employing a research questionnaire distributed via a Google Form. The research hypotheses were examined with a sample size of 432 individual taxpayers, and quantitative data analysis was performed using PLS-SEM. The findings indicate that the association of tax compliance with a managerial approach model is suitable with the four study categories of quadrants that have been developed based on the Competence-Based View or Market-Based View approaches. This study offers a new perspective on tax compliance that can help tax authorities to develop policies, strategies, tactics, plans, and legal and commercial actions with the aim of avoiding tax noncompliance.https://revista.isfin.ro/wp-content/uploads/2023/12/10.-Szentesi-Silviu.pdftax compliancetaxpayer behaviorcompetence-based viewmarket-based view |
| spellingShingle | Silviu Gabriel Szentesi Vanina Adoriana Trifan Mioara Florina Pantea Camelia Daniela Hațegan Maria Sinaci Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax Compliance Revista de Studii Financiare tax compliance taxpayer behavior competence-based view market-based view |
| title | Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax Compliance |
| title_full | Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax Compliance |
| title_fullStr | Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax Compliance |
| title_full_unstemmed | Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax Compliance |
| title_short | Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax Compliance |
| title_sort | development and validation of a managerial model to understand taxpayers attitudes and perceptions towards tax compliance |
| topic | tax compliance taxpayer behavior competence-based view market-based view |
| url | https://revista.isfin.ro/wp-content/uploads/2023/12/10.-Szentesi-Silviu.pdf |
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