Tax non-compliance behavior in the light of tax law complexity and the relationship between authorities and taxpayers
Tax non-compliance behavior in the light of tax law complexity and the relationship between authorities and taxpayers
Author(s): Larissa Bătrâncea, Ramona-Anca Nichita, Ioan Batrancea Subject(s): Business Economy / Management, Fiscal Politics / Budgeting
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: tax behavior; tax complexity; non-compliance; authorities;
Summary/Abstract: The present study investigates tax non-compliance behavior under the influence of tax law complexity and the relationship between taxpayers and authorities. It is argued that the non-compliance is triggered by high complexity of tax law derived from excessive regulation, use of abstract and complex legal jargon, as well as constant changes of the Fiscal Code. Concerning the relationship between taxpayers and authorities, non-compliance is fostered by an antagonistic climate in which mutual distrust and the promotion of a “cops and robbers” attitude towards taxpayers prevail
Journal: Analele Ştiinţifice ale Universităţii »Alexandru Ioan Cuza« din Iaşi. Ştiinţe economice
- Issue Year: 59/2012
- Issue No: 1
- Page Range: 97-106
- Page Count: 10
- Language: English