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State capacity and tolerance towards tax evasion : first evidence from Romania
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 …
Persistent link: https://www.econbiz.de/10012271303
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The role of individual social responsibility and corporate social responsibility in the tax fraud war : a comparison between the priorities of Italian and Romanian consumers
Gazzola, Patrizia; Paterson, Audrey; Amelio, Stefano; … - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2265-2277
Persistent link: https://www.econbiz.de/10014457669
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Tax evasion, trust, and state capacities : how good is tax moral in Central and Eastern Europe?
Hayoz, Nicolas (ed.) - 2007
Persistent link: https://www.econbiz.de/10003417125
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Trust, corruption and tax evasion in Romania
Bǎdescu, Gabriel - In: Tax evasion, trust, and state capacities : how good is …, (pp. 307-325). 2007
Persistent link: https://www.econbiz.de/10003554876
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Tax burden, as determining factor of tax morale in Romania and European Union
Ungureanu, Mihai Aristotel; Ciocanea, Bianca Cristina - In: Organizations and performance in a complex world : 26th …, (pp. 359-371). 2021
Persistent link: https://www.econbiz.de/10012417011
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Tax collection without consent : state-building in Romania
Volintiru, Clara - In: The leap of faith : the fiscal foundations of …, (pp. 225-249). 2018
Persistent link: https://www.econbiz.de/10011925430
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Regional tax compliance and tax motivated earnings management : evidence from the 2008 Italian tax reform
Mattei, Marco Maria - In: Corporate ownership & control : international … 12 (2014/15) 1, pp. 31-46
Persistent link: https://www.econbiz.de/10011339544
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The fight against tax evasion and avoidance
Ceriani, Vieri - In: Economia pubblica : the Italian journal of public … 41 (2014) 3, pp. 201-209
Persistent link: https://www.econbiz.de/10011297390
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What are the factors of tax evasion? : new findings in the EVS study
Ryšavá, Tereza; Zídková, Hana - In: Národohospodářský obzor : časopis věnovaný … 21 (2021) 4, pp. 385-409
This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers' decisions on the issue of whether they justify cheating on tax or not. The dependence and...
Persistent link: https://www.econbiz.de/10012817889
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The quality effect of auditing on tax compliance : evidence from Tunisian context
Soltani, Lynda - In: International journal of economics and financial issues … 12 (2022) 1, pp. 24-27
Persistent link: https://www.econbiz.de/10012802915