FISCAL BEHAVIOUR OF THE ECONOMIC AGENT. FACTORS OF INFLUENCE
Defining the behaviour appears to be a relatively easy initiative, in reality, however, the definition of this concept requires consideration of a variety of items. Coercive character of taxation and the opposition of taxpayers to comply with taxes generate their fiscal behaviour as a form of manife...
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| Format: | Article |
| Language: | English |
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Universităţii "Constantin Brâncoveanu"
2013-10-01
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| Series: | Strategii Manageriale |
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| Online Access: | http://www.strategiimanageriale.ro/papers/130403.pdf |
| Summary: | Defining the behaviour appears to be a relatively easy initiative, in reality, however, the definition of this concept requires consideration of a variety of items. Coercive character of taxation and the opposition of taxpayers to comply with taxes generate their fiscal behaviour as a form of manifestation intended to hinder performance or application of tax laws or impose "conditions" in achieving its objective. Behaviour of taxpayers is simmilar to searching for a optimum situation in order to satisfy their necessities; this one, being subject of taxation, may represent the compliance to paying taxes or noncompliance on ethical, social, economic issues. Resistance to paying taxes can take various forms of manifestation: underground economy, fraud and tax evasion, tax abstinence.
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| ISSN: | 1844-668X 1844-668X |