EVALUATION OF THE FISCAL CONFORMANCE IN ROMANIA IN THE PRE AND POST EU ACCESSION
By developing the paper assessment of tax compliance in Romania after accession, we aim to create a theoretical – methodological framework for the knowledge and understanding of tax compliance by describing the two forms of compliance, voluntary and forced, their dynamics and the measures implement...
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| Format: | Article |
| Language: | English |
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“Victor Slăvescu” Centre for Financial and Monetary Research
2014-10-01
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| Series: | Financial Studies |
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| Online Access: | http://fs.icfm.ro/vol18i3p33-44.pdf |