文章基本信息

标题：Scrutinizing the Tax Compliance Puzzle via Tax Literacy
本地全文：下载
作者：Nichita Ramona-Anca
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：1
语种：English
出版社：Ovidius University Press
摘要：On the account that taxes constitute the main financial support for the majority of state budgets all around the world, the tax compliance puzzle has gained a lot of attention among academia researchers, economists and financial professionals, state representatives, international organizations and the general public. The paper stresses the idea that tax literacy is numbered among the factors shaping taxpayers’ compliance behavior. The more knowledgeable contributors become in the matter of taxation, the more funding state budgets enjoy. Strategies applied by governments around the world tend to support this assumption.
关键词：tax literacy;tax compliance;authorities