Surugiu, Marius-Răzvan; Vasile, Valentina; Surugiu, Camelia - In: International Journal of Financial Studies : open … 13 (2025) 1, pp. 1-19
This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers' behavior, including perception towards taxation, ethics, evasion, and public awareness. The insights garnered can inform policy...