Do Romanian taxpayers tolerate the phenomenon of tax evasion?

Grosu, Maria

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dc.contributor.author	Grosu, Maria
dc.date.accessioned	2022-09-28T05:57:16Z
dc.date.available	2022-09-28T05:57:16Z
dc.date.issued	2022-04
dc.identifier.isbn	978-9975-155-92-2 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2278
dc.description	GROSU, 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).	en_US
dc.description.abstract	Tax 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	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	tax evasion	en_US
dc.subject	taxpayers	en_US
dc.subject	tax pressure	en_US
dc.subject	tolerance	en_US
dc.subject	relevance of accounting information	en_US
dc.title	Do Romanian taxpayers tolerate the phenomenon of tax evasion?	en_US
dc.type	Article	en_US