Do Romanian taxpayers tolerate the phenomenon of tax evasion?

Grosu, Maria

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2278

Full metadata record

DC Field	Value	Language
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
Appears in Collections:	2.Articole

Files in This Item:

File	Description	Size	Format
GROSU Maria_ISCA2022.pdf		1.09 MB	Adobe PDF	View/Open

Show simple item record

DSpace JSPUI

DSpace preserves and enables easy and open access to all types of digital content including text, images, moving images, mpegs and data sets