期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2012
卷号：12
期号：1
页码：201-210
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：In this paper we investigate the most important studies concerning the factors which shape tax compliance behavior with the aim of understanding how these factors could be used by tax authorities as tools for increasing public proceedings. In order to do that, we first summarize the most relevant socio psychological, political and economic determinants. Among the socio psychological factors, we offer details concerning attitudes, norms, fairness perceptions, motivational postures, and the way they relate to tax compliance behavior. From the range of political determinants, we particularly emphasize the importance of tax law complexity. Moreover, we briefly present the evolution of the research on tax behavior starting from the assumptions of the classical model of tax evasion developed by Allingham and Sandmo (1972). We also underline the impact which audit probabilities, fines, tax rates, and income have on tax compliance behavior. Second we offer different examples of countries (e.g., Australia, New Zealand) which, based on the understanding of these determinants, have managed to develop models of tax compliance, to apply them and, as a consequence, to boost tax compliance. Third we draw conclusions about the importance of these factors and about the extent to which they could help other economies to increasingly levy taxes.
