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 |