HYPERION ECONOMIC JOURNAL

Hyperion University of Bucharest
Blue Colour Green Colour Orange Colour Red Colour

HYPERION ECONOMIC JOURNAL

December 2024
Mo Tu We Th Fr Sa Su
25 26 27 28 29 30 1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31 1 2 3 4 5

Socio-Demographic and Behavioral Determinants of Tax Fraud and Tax Evasion

 FULL TEXT

Authors:
  • Lia PRICOPE (SABOU), PhD, Affiliation: University of Oradea, Faculty of Economics, Romania;
  • Sorin Nicolae BORLEA, PhD, Affiliation: University of Oradea, Faculty of Economics, Romania;
Pages:  45 : 53
Abstract:

The issue of tax fraud and tax evasion is complex. Aspects such as measuring these phenomena, methods of combating them, determinants, effects, etc., are studied. Determinants can be classified based on the nature of the empirical study: macro or micro. At macro level, estimating these phenomena is influenced by economic, macro-cultural, or institutional factors. Our study addresses micro-level aspects. We investigate socio-demographic and behavioral factors that could affect individuals' decisions to engage in illicit tax activities. Analyzing the rationales that support possible causal relationships with fraud and evasion can form the basis for empirical studies at the micro level.

JEL classification: G28, G41

 FULL TEXT

 

G28, G41