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![]() CRICLIVAIA, Diana. Fiscal culture - as key elements of ensuring tax compliance in developing countries (based on the Republic of Moldova experience). In: Scientific papers. Series “Management, Economic Engineering in Agriculture and Rural Development”, 2013, vol. 13, pp. 119-128. ISSN 2284-7995. |
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Scientific papers. Series “Management, Economic Engineering in Agriculture and Rural Development” | ||||||
Volumul 13 / 2013 / ISSN 2284-7995 /ISSNe 2285-3952 | ||||||
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Pag. 119-128 | ||||||
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Tax avoidance and tax evasion have considerably consumed the ink and papers of academic research because taxation is an issue that has been relevant in the last 6000 years of human history and will continue to be relevant in the future. Questions about tax compliance are as old as taxes themselves and will remain an area of discovery as long as taxes exist. To understand the impact of a tax system, it is important to know who complies with the tax law as well as who does not. In this paper I discuss several key factors that seem to be important for understanding tax compliance in Republic of Moldova: factors of tax evasion and avoidance, consequences and methods for ensuring tax compliance. |
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Cuvinte-cheie corruption, enhanced relationship, fiscal culture, fiscal nihilism, tax compliance, tax morale |
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