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Interdependența dintre cultură și evaziune fiscală în practica diferitor țări

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dc.contributor.author Bajan, Maia
dc.contributor.author Bărbieru, Ana-Carolina
dc.date.accessioned 2020-09-25T12:17:49Z
dc.date.available 2020-09-25T12:17:49Z
dc.date.issued 2019-03
dc.identifier.isbn 978-9975-75-950-2
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/550
dc.description BAJAN, 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. en_US
dc.description.abstract Tax 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 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject culture en_US
dc.subject tax evasion en_US
dc.subject fiscal policies en_US
dc.subject tax compliance en_US
dc.subject black economy en_US
dc.subject legislation en_US
dc.subject uncertainty avoidance en_US
dc.subject individualism en_US
dc.subject power distance en_US
dc.subject masculinity en_US
dc.title Interdependența dintre cultură și evaziune fiscală în practica diferitor țări en_US
dc.type Article en_US


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