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Do Romanian taxpayers tolerate the phenomenon of tax evasion?

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cris.sourceIdoai:irek.ase.md:123456789/2278
dc.creatorGrosu, Maria
dc.date2022-09-28T05:57:16Z
dc.date2022-09-28T05:57:16Z
dc.date2022-04
dc.date.accessioned2023-11-13T20:53:16Z
dc.date.available2023-11-13T20:53:16Z
dc.descriptionGROSU, Maria. Do Romanian taxpayers tolerate the phenomenon of tax evasion? In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 54-65. ISBN 978-9975-155-92-2 (PDF).
dc.descriptionTax evasion is a complex economic and social phenomenon, which has become more acute in recent times. As in the case of other less developed countries, in Romania as well, tax evasion has a negative influence on the achievement of economic, social and political objectives. The measures adopted may limit the phenomenon of tax evasion, but may not eradicate it. This study aims to identify the factors that influence the perception of Romanian taxpayers towards tax evasion and determine the general level of tolerance of citizens towards tax evasion. The results of the research highlight the fact that Romanian taxpayers do not tolerate evasionist behavior, and this aspect has positive connotations for society. CZU: 336.227.2:343.359.2(498); JEL: C13, K34, M41, M48; DOI: 10.5281/zenodo.7059786
dc.formatapplication/pdf
dc.identifier978-9975-155-92-2 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2278
dc.identifier.urihttps://cris.ase.md/handle/123456789/4706
dc.languageother
dc.publisherASEM
dc.subjecttax evasion
dc.subjecttaxpayers
dc.subjecttax pressure
dc.subjecttolerance
dc.subjectrelevance of accounting information
dc.titleDo Romanian taxpayers tolerate the phenomenon of tax evasion?
dc.typeArticle
dspace.entity.typePublication
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