Larissa, Bătrâncea; Ramona-Anca, Nichita; Ioan, … - In: Annals of the Alexandru Ioan Cuza University - Economics 59 (2012) 1, pp. 97-106
The present study investigates tax non-compliance behavior under the influence of tax law complexity and the relationship between taxpayers and authorities. It is argued that the non-compliance is triggered by high complexity of tax law derived from excessive regulation, use of abstract and...