IREK – AESM: Institutional Repository of Economic Knowledge

Browsing 2.Articole by Subject "tax compliance"

Browsing 2.Articole by Subject "tax compliance"

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  • Dascălu, Iulian; Mihaila, Svetlana; Grosu, Veronica (ASEM, 2024-04)
    This study investigates the determinants influencing tax behavior among small and medium-sized enterprises (SMEs) through an empirical approach that includes a structured questionnaire targeted at SME administrators. A ...
  • Bajan, Maia; Bărbieru, Ana-Carolina (ASEM, 2019-03)
    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 ...

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