SEVERAL COORDINATES REGARDING CIVISM TAXATION

COMANICIU Carmen, Lucian Blaga University of Sibiu

BUNESCU Liliana, Lucian Blaga University of Sibiu

Abstract:
A real partnership between the state and taxpayers determine civism taxation development. What is civism taxation? Which are the bases of civism taxation? What is evolution of civism taxation? Are just some of the questions this article may provide answers. Thus, from the definition of civism taxation, we try to offer shares by the tax administration to increase civism taxation, strengthening the role of taxation in the life of any nation.

Keywords: civism taxation, taxpayer behavior, taxpayer assistance, rights, obligations

JEL Classification: H20, H21, H30

Volume: 63.4-5, Issue: 4-5

Pages: 70 - 79

Publication date: , 2012

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/RE%204-5-63-2012.pdf

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