Tax Compliance at National Level

Brezeanu, Petre; Dumiter, Florin Cornel; Rodica, Ghiur; Todor, Silvia Paula

doi:10.2478/sues-2018-0006

Cited by 8 publications

(6 citation statements)

References 11 publications

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“…Meanwhile, Opreț et al (2017) analyze the importance of accounting information for increasing fiscal policy transparency and enhancing the combat against tax fraud, and reducing the level of tax evasion. Brezeanu et al (2018) suggest that there can be identified a strong negative correlation revealed by the econometrical manifested between tax compliance and labor productivity, financial capacity, and a positive relationship with GDP per capita.…”

Section: Introduction and Literature Reviewmentioning

confidence: 92%

Operations with Excise Goods, Sanctions Vs. Misdemeanors

Boiţă

Dumiter

Ajtay³

et al. 2022

Journal of Legal Studies

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The present work analyzes the trade with excise goods and is addressed to traders of excise goods, entrepreneurs, as well as practitioners in the financial and accounting field, who, in the transactions made with excise goods, may violate the relevant legislation, and may be sanctioned as a contravention, or as the case may be, criminal. Given that the sale of excisable products represents a high fiscal risk, the fiscal authorities have introduced a series of laws, acts, and provisions, including the regulation to use electronic invoicing using the SAF-T (Standard Audit File for Taxation) reporting system, E-invoice or Statement 406 in all situations of trading (excisable) products with high fiscal risk starting from July 2022, by issuing electronic invoices, which bring changes regarding the authorization, movement of excisable products and the procedure for carrying out activities with excisable products, to reduce tax evasion, monitoring, compliance and sanctioning of those who do not comply with excise legislation. In the content of the work, through a case study, we will describe a case regarding non-compliance with the legislation by an entity, how it was sanctioned, and the applicable legislation for this act. The present article considers the current implacable reality, which is, that with the appearance of new rules or obstacles in combating fraud, the methods of fraud have also diversified.

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Section: Introduction and Literature Reviewmentioning

confidence: 92%

Operations with Excise Goods, Sanctions Vs. Misdemeanors

Boiţă

Dumiter

Ajtay³

et al. 2022

Journal of Legal Studies

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“…Levenko and Staehr (2021) conclude that tax compliance is important if it is associated with aspects such as social norms, personal norms, and customs. Brezeanu et al (2018) analyze tax compliance at the Romanian national level land come to the conclusion that through multiple regressions there can be identified two situations: first, fiscal behavior is negatively correlated with labor productivity and financial capacity; second, a positive correlation is manifested between gross domestic product per capita and the taxpayer's behavior.…”

Section: Tax Compliance Agendamentioning

confidence: 99%

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

Dumiter

2023

Technological and Economic Development of Economy

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The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international convention must be written, and their de facto application, both in bilateral situations and among triangular or multilateral situations. To be more specific, the way in which double taxation conventions are constructed, signed, and implemented will generate changes in the level of direct taxes, at a certain time interval, both economically and legally with a special focus on tax compliance and tax evasion. Consequently, tax compliance is very important because of the behavior of the taxpayer and the willingness to pay taxes both on the national and international levels. Moreover, tax evasion is a serious problem that creates distortion and undermines worldwide trade and commerce. In this article, it is approached the complex relationship between double taxation conventions, tax compliance, and tax behavior in order to establish the connections and interactions between these three important aspects. The objective of this study is o evaluate and assess the interconnections between these three variables. The empirical study is revealed for selected comprehensive OECD countries with a panel data approach and with modeling techniques using Python software. The conclusions of this study reveal that between double taxation conventions, tax compliance, and tax evasion there is manifested strong connections both positive and negative, aspects highlighted by the empirical results, because the complex relationship manifested in practice regarding the stipulation of the law, the financial aspects and the application of fiscal policy, both on national and international levels.

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“…Power and trust influence tax compliance. Regarding the trust variable, there is a negative link between tax compliance and taxpayers' confidence in state authorities (Brezeanu, Dumiter, Ghiur, & Todor, 2018). Trust in the government influences tax compliance (Jimenez & Iyer, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

Power, trust and tax compliance: Evidence from clusters of countries

Surugiu

Mazilescu

Surugiu

2023

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Tax compliance is important for public revenues, programs, and services that can improve people's quality of life and the provision of public goods. The analysis focuses on the long-run relationships between tax compliance (taxpayers' behavior), public trust in politicians (trust in authorities), and the rule of law (power of the authorities). The analysis uses unbalanced panel data for 68 countries from 2007–2017 and on clusters of countries. A positive shock in trust positively affects tax compliance in the short term in the case of East Europe, Africa and the Middle East, and Confucian Asia clusters. A positive shock in power positively affects tax compliance in the case of the Anglo and Africa and Middle East clusters. Trust and power impact tax compliance and differ depending on the analyzed groups. A collaborative relationship between the authorities and the taxpayer might be obtained by providing well-functioning institutions, being open and transparent about their work, and instilling confidence. These aspects are essential in any economy because the results may be related to increased compliance.

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Tax Compliance at National Level

Cited by 8 publications

References 11 publications

Operations with Excise Goods, Sanctions Vs. Misdemeanors

Operations with Excise Goods, Sanctions Vs. Misdemeanors

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

Power, trust and tax compliance: Evidence from clusters of countries

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