Study Concerning the Taxpayers’ Perception on the Phenomenon of Tax Evasion from Romania

Abstract

AbstractTax evasion is an acute global problem, being a complex economic and social phenomenon. In countries with emerging economies, such as Romania, tax evasion is a major problem that slows down the achievement of economic, social and political goals. Eradicating tax evasion is difficult to achieve in practice, with efforts focusing mainly on limiting it. The purpose of this study aims, first of all, to identify the factors that most influence the perception of Romanian taxpayers to tax evasion and to determine the general level of tolerance of citizens working in various fields towards tax evasion. Secondly, the research conducted highlights the taxpayers’ perception about the causes of tax evasion and what would be the best methods to limit this phenomenon, from the perspective of taxpayers in Romania. The research results highlight the fact that Romanian taxpayers do not tolerate evasionist behavior, and this aspect has positive connotations for society.KeywordsTax evasionTaxpayersFiscal pressureRelevance of accounting informationCausesCombating methods