Do Romanian taxpayers tolerate the phenomenon of tax evasion?

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