Please use this identifier to cite or link to this item:
https://irek.ase.md:443/xmlui/handle/1234567890/550
Full metadata record
DC Field | Value | Language |
---|---|---|
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.identifier.uri | http://irek.ase.md:80/xmlui/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 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Bajan_M_Barbieru_A-C_ conf_con_15.03.19.pdf | 798.61 kB | Adobe PDF | ![]() View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.