Vâlsan, Călin; Druică, Elena; Ianole-Călin, Rodica - In: Administrative Sciences : open access journal 10 (2020) 2/33, pp. 1-17
We investigate the level of tolerance towards tax non-compliance and the informal economy in Romania, using a sample of 250 respondents. This variable is determined by a complex set of latent variables that include, but is not limited to, state capacity, social and business norms, the perception...