A Basic Necessity of a Modern Fiscal Policy: Voluntary Compliance
Journal Title: Revista de Stiinte Politice. Revue des Sciences Politiques - Year 2018, Vol 1, Issue 57
Abstract
Paying taxes can be considered a contribution to the welfare of a society. Taxpayers should perceive the exchange between tax payments and provision of public goods and services as higher. Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While researchers in the field of taxation highlights the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. In this article we present a view on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, fiscal language, level of tax education, as well as motivational tendencies to comply.
Authors and Affiliations
Narcis Eduard Mitu
Keywords
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