À propos de cet article

Citez

1. Adams C., „For good and evil – the impact of taxes on the course of civilization”, Financial Theory and Practice 31 (1), pp. 91-94, 2007.Search in Google Scholar

2. Allingham M., G., Sandmo A., „Income tax evasion: a theoretical analysis”, Journal of Public Economics North-Holland Publishing Company, Philadelphia, SUA, 1972.10.1016/0047-2727(72)90010-2Search in Google Scholar

3. Alm J., Torgler B., „Culture differences and tax morale in the United States and in Europe”, Journal of Economic Psychology 27, pp. 224–246, 2006.10.1016/j.joep.2005.09.002Search in Google Scholar

4. Alabede J., O., „An Exploratory Analysis of Individual Taxpayers’ Compliance Behavior in Nigeria: a Study of Demographic Differences and Impact”, International Journal of Accounting and Taxation Vol. 2, No. 2, pp. 39-64, 2014.Search in Google Scholar

5. Alabede J., O., Ariffin Z., B., Z., Idris K., M. „ Does Taxpayer’s Financial Condition Moderate Determinants of Tax Compliance Behavior?: Evidence from Nigeria”, British Journal of Economics, Finance and Management Sciences 109, Vol. 1 (2), 2011.Search in Google Scholar

6. Alm J., Jackson B., R., Mckee M., „Estimating the determinants of taxpayer compliance with experimental data”, National Tax Journal, Vol. 45, nr. 1, pp. 108, 1992.10.1086/NTJ41788949Search in Google Scholar

7. Alm J., Martinez-Vazquez J., Torgler B., „Russian attitudes toward paying taxes – before, during, and after the transition”, International Journal of Social Economics, 33(12), 2005.10.1108/03068290610714670Search in Google Scholar

8. Anghelache G-V., Anghelache C., Prodan L., Dumitrescu D., Soare D., V., „ Elemente teoretice privind utilizarea modelului econometric de regresie multifactorială”, Revista Română de Statistică Trim III/2012-Supliment.Search in Google Scholar

9. Anghelache C., Pagliacci M., G., R., Prodan L., „ Model de analiză macroeconomică bazat pe funcţia de regresie”, Revista Română de Statistică nr. 1 / 2013.Search in Google Scholar

10. Bătrâncea L.-M., Nichita R.-A., Bătrâncea I., „Understanding the determinants of tax compliance behavior as a prerequisite for increasing public levies”, The USV Annals of Economics and Public Administration Volume 12, Issue 1(15), 2012.Search in Google Scholar

11. Beale T., Wyatt P., „Predicting taxpayer behaviour and compliance: An economic analysis of Jamaica’s property tax system”, Paper prepared for presentation at the “2017 World Bank conference on land and poverty”, The World Bank - Washington DC, March 20-24, 2017.Search in Google Scholar

12. Chau G., Leung P., „ A critical review of Fischer tax compliance model: A research synthesis”, Journal of Accounting and Taxation Vol.1 (2), pp. 034-040, 2009Search in Google Scholar

13. Cummings R., G., Martinez-Vazquez J., McKeec M., Torgler B., „ Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment”, Journal of Economic Behavior & Organization 70, pp. 447–457, 2009.10.1016/j.jebo.2008.02.010Search in Google Scholar

14. Falanni Z., „Determinants of Corporate Taxpayer Compliance Behaviour: A Study Case at Duren Sawit Small Tax Office in Indonesia”, Economic Development, Indonesia, pp. 20, 2015.Search in Google Scholar

15. Feld L., P., Frey B., S., „ Trust Breeds Trust: How Taxpayers are Treated”, Economics of Governance Vol. 3, pp.87-99, 2002.10.1007/s101010100032Search in Google Scholar

16. Fischer C., M., Wartick M., Mark M., „Detection Probability and Taxpayer Compliance: A Review of the Literature„ Journal of Accounting Literature 11, pp. 1-46, 1992Search in Google Scholar

17. Fonseca M, Myles G. D., „ A Survey of Experiments on Tax Compliance”, 2012.Search in Google Scholar

18. Gambo E., - M., J., Mas’ud A., Nasidi M., Oyewole O., S., „Tax complexity and tax compliance in african self-assessment environment”, International Journal of Management Research & Review, Volume 4, Issue 5, Article No-4, pp. 575-582, 2014.Search in Google Scholar

19. Harun R. J., Yusof K., N., C., K., Bakar M., J., A., Tahir I. M., „ A Study on Tax Non-Compliance among Government Servants”, Australian Journal of Basic and Applied Sciences, 8(5) Special 2014, pp. 84-90, 2014.Search in Google Scholar

20. Iawan J., U., Salisu U., „ A review of Fischer tax compliance model: a proposal for Nigeria”, International Journal of Advanced Academic Research, Social & Management Sciences, Vol. 3, Issue 7, 2017.Search in Google Scholar

21. Iawan J., U., „ A new look for the fisher tax compliance model: a positive plan for Nigeria”, International Journal of Advanced Academic Research, Social & Management Sciences, Vol. 3, Issue 9, 2017.Search in Google Scholar

22. Kiow T., S., Salleh M., F., M, Kassim A., A., B. M., „ The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia”, International Business and Accounting Research Journal, Volume 1, Issue 1, pp.26-43, 2017.10.15294/ibarj.v1i1.4Search in Google Scholar

23. Marandu E., E., Mbekomize C., Ifezue A., „Determinants of Tax Compliance: A Review of Factors and Conceptualizations”, Proceedings of the First Middle East Conference on Global Business, Economics, Finance and Banking (ME14 DUBAI Conference) Dubai, pp. 6, 2014.10.5539/ijef.v7n9p207Search in Google Scholar

24. Paraschiv E., „Problema sărăciei în comunităţile urbane şi rurale din România”, „Revista Română de Sociologie”, serie nouă, anul XIX, nr. 3–4, pp. 423–451, Bucureşti, 2008.Search in Google Scholar

25. Rois R., Basak T., Rahman M., M. și Majumder A., K., „ Modified Breusch-Godfrey Test for Restricted Higher Order Autocorrelation in Dynamic Linear Model – A Distance Based Approach”, International Journal of Business and Management Vol. 7, Nr. 17, pp.89, 2012.10.5539/ijbm.v7n17p88Search in Google Scholar

26. Torgler B, Schaffner M., Macintyre A., „Tax Compliance, Tax Compliance, Tax Morale, and Governance Quality”, International Studies Program Working Paper 07-27, 2007.10.4337/9781847207203Search in Google Scholar

27. Thức N., T., „ A Review of Factors impacting Tax Compliance”, Australian Journal of Basic and Applied Sciences, 7(7): 476-479, 2013.Search in Google Scholar

28. Williams C., C., Krasniqi B., A., „Evaluating the individual- and country-level variations in tax morale: evidence from 35 Eurasian countries”, Journal of Economic Studies, 2017.10.1108/JES-09-2016-0182Search in Google Scholar