Arieratele înregistrate de persoanele fizice din România

Andrei Ioan Haas

Abstract


In this article I wanted to analyze the level of the amounts due and unpaid by individual taxpayers at the legal payment deadline, as well as the amounts that are collected by enforcement by the Romanian tax authorities. The analysis covers the period 2010-2019. A closer analysis of these arrears can lead us to find factors that can influence the increase of tax payer compliance with the payment of taxes, thus generating higher revenues in the public budget.


Cuvinte cheie


tax arrears; tax arrears collections; taxes; tax systems; tax arrears under enforcement; receipts from tax arrears.

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