IMPACT OF FISCALIZATION ON THE BEHAVIOUR OF THE ECONOMIC AGENT

The multitude of duties which the fiscal regulations impose on the tax payers, as well as the burden of these duties have always stimulated tax payer’s ingeniousness to invent solutions to elude the fiscal duties. Tax evasion is the logic result of the faults and inadvertencies of an imperfect legislation, of enforcement methods that are sometimes deficient, and of the excessive level of fiscality which often challenges the tax payers top commit evasion.

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Year of publication:	2009
Authors:	Mihaila, Nicoleta
Published in:	Studii Financiare (Financial Studies). - Centrul de Cercetari Financiare si Monetare "Victor Slavescu" (CCFM). - Vol. 13.2009, 4, p. 208-219
Publisher:	Centrul de Cercetari Financiare si Monetare "Victor Slavescu" (CCFM)
Subject:	tax evasion \| fiscal fraud \| underground economy \| behavior of the economic agent

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Type of publication:	Article
Language:	English
Classification:	D21 - Firm Behavior ; E26 - Informal Economy; Underground Economy ; H26 - Tax Evasion ; K42 - Illegal Behavior and the Enforcement of Law ; O17 - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008552739