BATRÂNCEA, Larissa-Margareta; NICHITA, Ramona-Anca; … - In: The USV Annals of Economics and Public Administration 12 (2012) 1(15), pp. 201-210
In this paper we investigate the most important studies concerning the factors which shape tax compliance behavior with the aim of understanding how these factors could be used by tax authorities as tools for increasing public proceedings. In order to do that, we first summarize the most...