THE INFLUENCE OF FISCAL PRESSURE ON THE TAXPAYERS BEHAVIOR

TODOR Silvia Paula, The Bucharest University of Economic Studies, Bucharest

DUMITER Florin Cornel, "Vasile Goldiş West University" University, Arad, Romania

BREZEANU Petre, The Bucharest University of Economic Studies, Bucharest

Abstract:
Taxpayer behavior is investigated, discussed and analyzed in the literature of exclusively rational perspective devoid of any emotion or feeling, being interdisciplinary approach. Compliance behavior or noncompliance behavior results from the combination of several factors: economic, psychological, religious, cultural, etc. The decisive role in the conduct of the taxpayer's fiscal and tax burden it has confidence in state authorities, namely public spending transparency and the performances that the government can achieve at this moment. Although it is considered as defining what the taxpayer is a scientific approach easy to achieve in reality it contributes to defining a number of factors mentioned above. This applies whether you are talking about taxpayer as individuals or entity he is forced to turn to the state budget a portion of the amount recieved because of their work. Criteria that must be satisfied: to enter the sphere of taxpayers vary from state to state.

Keywords: factors of influence taxpayer behavior, fiscal pressure, confidence in state authorities, authorities power.

JEL Classification: E62

Volume: 68, Issue: 3

Pages: 178 - 193

Publication date: December, 2016

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/68313todor&dumiter&brezeanu.pdf

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