| Autor: |
Ilie BANU, Sorin TERCHILA, Ioana-Madalina BANU (BUTIUC) |
| Jazyk: |
angličtina |
| Rok vydání: |
2013 |
| Předmět: |
|
| Zdroj: |
Network Intelligence Studies, Vol I, Iss 1, Pp 37-43 (2013) |
| Druh dokumentu: |
article |
| ISSN: |
2344-1712 |
| Popis: |
This paper starts from the assumption that the degree of compliance of the taxpayer increases in direct proportion to the effectiveness of public campaigns carried out by the tax device. Information campaigns with a view to increase voluntary compliance can be carried out in various ways. They can emphasize either the potential benefits that taxpayers would receive if the compliance were full, or the potential losses when the degree of compliance is reduced. In theory, these campaigns are effective when intersecting with the promotion or warning of taxpayers about certain fiscal aspects. Following the presentation of campaigns carried out in other states, we propose the initiation of a campaign in Romania as well. Corporate taxpayers will choose out of several campaigns and in the end we will present the results of the research based on the methods of the questionnaire and of the interview. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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