Tax compliance is important for governments, for the proper functioning of the tax authority, having an impact on the level of the budget revenue. In this paper, the influence of trust (in) and power of the authorities on tax compliance is analysed, using data for Romania during 2007-2017...

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...