Larissa-Margareta, Batrancea; Ramona-Anca, Nichita - In: Annals of Faculty of Economics 1 (2012) 1, pp. 649-654
Governments around the world register substantial losses due to tax non-compliance behavior. Whether it is tax avoidance or tax evasion, non-compliance has repercussions on the whole society because it mitigates the quality of the provision of public goods. Nevertheless, the level of tax...