Comportamentul contribuabililor – factori de influență asupra conformării și importanța digitalizării serviciilor publice

Andrei Ioan Haas, Andrea Zolde

Abstract


The article addresses a current problem, regarding the approach of the taxpayer’s behavior in the fiscal field. In this paper, we analyzed the main factors that influence the behavior of taxpayers, as well as the importance of digitizing public finance services. Taxpayer behavior research in Romania is a new and necessary area of investigation in order to establish the best strategy for raising and strengthening the voluntary compliance of taxpayers.


Cuvinte cheie


taxpayer’s behavior; tax; voluntary compliance; digital public services.

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