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Title: | Interdependența dintre cultură și evaziune fiscală în practica diferitor țări |
Authors: | Bajan, Maia Bărbieru, Ana-Carolina |
Keywords: | culture tax evasion fiscal policies tax compliance black economy legislation uncertainty avoidance individualism power distance masculinity |
Issue Date: | Mar-2019 |
Publisher: | ASEM |
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 |
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. |
URI: | ${dspace.ui.url}/handle/1234567890/550 http://irek.ase.md:80/xmlui/handle/1234567890/550 |
ISBN: | 978-9975-75-950-2 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Bajan_M_Barbieru_A-C_ conf_con_15.03.19.pdf | 798.61 kB | Adobe PDF | ![]() View/Open |
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