Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax Compliance

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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Bibliographic Details
Main Authors:	Silviu Gabriel Szentesi, Vanina Adoriana Trifan, Mioara Florina Pantea, Camelia Daniela Hațegan, Maria Sinaci
Format:	Article
Language:	English
Published:	Institutul de Studii Financiare 2023-12-01
Series:	Revista de Studii Financiare
Subjects:	tax compliance taxpayer behavior competence-based view market-based view
Online Access:	https://revista.isfin.ro/wp-content/uploads/2023/12/10.-Szentesi-Silviu.pdf

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