文章基本信息

标题：State Capacity and Tolerance towards Tax Evasion: First Evidence from Romania
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作者：Călin Vâlsan ; Elena Druică ; Rodica Ianole-Călin 等
期刊名称：Administrative Sciences
电子版ISSN：2076-3387
出版年度：2020
卷号：10
期号：2
页码：33-49
DOI：10.3390/admsci10020033
出版社：MDPI Publishing
摘要：We investigate the level of tolerance towards tax non-compliance and the informal economy in Romania, using a sample of 250 respondents. This variable is determined by a complex set of latent variables that include, but is not limited to, state capacity, social and business norms, the perception of non-compliance, and the perception of distributive justice. We find that our respondents are intolerant towards tax evasion and the informal economy, but the level of intolerance is relatively mild. Using a partial least squares—path modeling approach, we also find that a weak state capacity and the perception of lack of distributive justice increases the level of tolerance. The perception of tax evasion stemming from media reports, and the respondents’ own self-enhancement bias, combine to push the level of tolerance lower.
关键词：tax compliance; informal economy; state capacity; partial least square model tax compliance ; informal economy ; state capacity ; partial least square model