<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Throughout this study, we have shown the influence factors generating a significant impact on taxpayers’ tax behavior. We also analyzed the literature in the field, and the categories of factors that have a significant influence. Consequently, we have assigned a macroeconomic indicator in Romania, in an attempt to quantify the factors of influence. In this regard, we have built an econometric model of multifactorial regression and we have determined the impact of some elements such as: poverty, labor productivity, population confidence in state authorities, gross domestic product per capita on fiscal behavior, which was estimated through the proxy variable: tax rate. The empirical results obtained as a result of the multiple regression showed that there is a negative correlation between the fiscal behavior of the taxpayer, namely the tax compliance and the financial capacity, the labor productivity and the confidence the taxpayer has in the state authorities, while the behavior of the taxpayer the gross domestic product per capita we identify a positive correlation.</p></abstract>

Throughout this study, we have shown the influence factors generating a significant impact on taxpayers’ tax behavior. We also analyzed the literature in the field, and the categories of factors that have a significant influence. Consequently, we have assigned a macroeconomic indicator in Romania, in an attempt to quantify the factors of influence. In this regard, we have built an econometric model of multifactorial regression and we have determined the impact of some elements such as: poverty, labor productivity, population confidence in state authorities, gross domestic product per capita on fiscal behavior, which was estimated through the proxy variable: tax rate. The empirical results obtained as a result of the multiple regression showed that there is a negative correlation between the fiscal behavior of the taxpayer, namely the tax compliance and the financial capacity, the labor productivity and the confidence the taxpayer has in the state authorities, while the behavior of the taxpayer the gross domestic product per capita we identify a positive correlation.

Tax Compliance at National Level

The Bucharest University of Economic Studies

“Vasile Goldiș” Western University of Arad

Studia Universitatis „Vasile Goldis” Arad – Economics Series

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Tax Compliance at National Level"}

Throughout this study, we have shown the influence factors generating a significant impact on taxpayers’ tax behavior. We also analyzed the literature in the...

Tax Compliance at National Level

Publié en ligne: 26 juin 2018

Pages: 1 - 17

Reçu: 01 mars 2018

Accepté: 01 mai 2018

DOI: https://doi.org/10.2478/sues-2018-0006

Mots clés
tax compliance, fiscal behavior, tax incidence, multifactorial regression, statistical analysis

© 2018 Petre Brezeanu et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Tax Compliance at National Level

Publié en ligne: 26 juin 2018

Pages: 1 - 17

Reçu: 01 mars 2018

Accepté: 01 mai 2018

DOI: https://doi.org/10.2478/sues-2018-0006

Mots cléstax compliance, fiscal behavior, tax incidence, multifactorial regression, statistical analysis

© 2018 Petre Brezeanu et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
tax compliance, fiscal behavior, tax incidence, multifactorial regression, statistical analysis