Browsing: tax policy

Introduction. This paper aims to identify the long-run relationships between the quality of the education system, public trust in politicians, wastefulness of government spending and tax compliance in the area of individual income taxation (taxpayer’s behaviour).

Aim of the study. Using data for Romania during 2007-2017 period, the analysis identifies a long-run relationship between the variables.
Keywords: tax policy; tax behaviour; tax compliance; cointegration; unit root; stationarity; Romania
JEL Classification: H21; H26