International Journal of Management and Applied Science (IJMAS)
current issues
Volume-4,Issue-8  ( Aug, 2018 )
Past issues
  1. Volume-4,Issue-8  ( Aug, 2018 )
  2. Volume-4,Issue-7  ( Jul, 2018 )
  3. Volume-4,Issue-6  ( Jun, 2018 )
  4. Volume-4,Issue-5  ( May, 2018 )
  5. Volume-4,Issue-4  ( Apr, 2018 )
  6. Volume-4,Issue-3  ( Mar, 2018 )
  7. Volume-4,Issue-2  ( Feb, 2018 )
  8. Volume-4,Issue-1  ( Jan, 2018 )
  9. Volume-3,Issue-12  ( Dec, 2017 )
  10. Volume-3,Issue-11  ( Nov, 2017 )

Statistics report
Nov. 2018
Submitted Papers : 80
Accepted Papers : 10
Rejected Papers : 70
Acc. Perc : 12%
Issue Published : 54
Paper Published : 3316
No. of Authors : 6857
  Journal Paper




Paper Title :
Why Do We Pay Taxes? An Experimental Study on the Behavior of the Romanian Taxpayer

Author :Ioana Laura Tibulca

Article Citation :Ioana Laura Tibulca , (2018 ) " Why Do We Pay Taxes? An Experimental Study on the Behavior of the Romanian Taxpayer " , International Journal of Management and Applied Science (IJMAS) , pp. 53-55, Volume-4,Issue-4

Abstract : Even though we are all aware of the importance of paying taxes the tax compliance rates are nowhere near 100%. When given the chance, taxpayers do not declare their full income for a variety of reasons. This article aims to uncover some of the reasons behind a taxpayer’s reluctance to fully comply with the requirements of the tax system. The research is based on an experiment conducted in Romania using volunteers. The aim was to see if some of the hypothesis regarding the most common reasons for lack of tax compliance hold true for the Romania taxpayer. Key words - Tax compliance, tax rate, fine rate, experiment

Type : Research paper

Indexed : Google Scholar


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