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Interdependența dintre cultură și evaziune fiscală în practica diferitor țări

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cris.sourceIdoai:irek.ase.md:1234567890/550
dc.creatorBajan, Maia
dc.creatorBărbieru, Ana-Carolina
dc.date2020-09-25T12:17:49Z
dc.date2020-09-25T12:17:49Z
dc.date2019-03
dc.date.accessioned2023-11-13T20:56:59Z
dc.date.available2023-11-13T20:56:59Z
dc.descriptionBAJAN, Maia, BĂRBIERU, Ana-Carolina. Interdependența dintre cultură și evaziune fiscală în practica diferitor țări. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 96-102. ISBN 978-9975-75-950-2.
dc.descriptionTax evasion is a widespread phenomenon and continues to be a problem for many countries, although there are sanctions and audits. National culture can contribute to a better understanding of non-compliance in different countries. This study approaches the influence of national culture on tax compliance levels in 50 countries. Using Hofstede's cultural framework as a basis for forming hypotheses, it was found that a profile of a non-conforming country is characterized by several motivating factors, which will be extensively approached in this study. The results obtained can serve as source information for policy-makers. Specifically, policy-makers should take cultural values into account when drafting compliance legislation and possible behavioral irregularities. JEL: E 62, H 26, H 30, H 87, M 14
dc.formatapplication/pdf
dc.identifier978-9975-75-950-2
dc.identifier${dspace.ui.url}/handle/1234567890/550
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/550
dc.identifier.urihttps://cris.ase.md/handle/123456789/5252
dc.languageother
dc.publisherASEM
dc.subjectculture
dc.subjecttax evasion
dc.subjectfiscal policies
dc.subjecttax compliance
dc.subjectblack economy
dc.subjectlegislation
dc.subjectuncertainty avoidance
dc.subjectindividualism
dc.subjectpower distance
dc.subjectmasculinity
dc.titleInterdependența dintre cultură și evaziune fiscală în practica diferitor țări
dc.typeArticle
dspace.entity.typePublication
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