期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2019
卷号：19
期号：2
页码：825-832
语种：English
出版社：Ovidius University Press
摘要：From the title of the paper it can be seen that the purpose of the paper was thought and elaborated in two registers: one of the theoretical approaches of fiscal behavior and another of the empirical studies carried out in different states and geographical regions of the world. The following are the proposals objected to cover the two registers: Offering a conceptual framework for understanding fiscal behavior by relating it with the taxation, fiscal system, taxpayers and state authorities; Explaining the content and significance of the concept of fiscal behavior by highlighting the etymological course of the two terms of the concept; Defining and classifying the types of fiscal behavior, the way the state authorities should behave towards taxpayers and presenting the climates resulting from the taxpayer-authorities interaction.
