{"id":4123,"date":"2021-04-12T14:19:53","date_gmt":"2021-04-12T14:19:53","guid":{"rendered":"https:\/\/manager.openweb.ro\/?p=4123"},"modified":"2021-10-14T07:02:38","modified_gmt":"2021-10-14T07:02:38","slug":"tax-compliance-cointegration-analysis-in-romanian-context","status":"publish","type":"post","link":"https:\/\/manager.faa.ro\/?p=4123","title":{"rendered":"Tax compliance: cointegration analysis in romanian context"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4123\" class=\"elementor elementor-4123\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5886b0fb elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"5886b0fb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-42a4acd7\" data-id=\"42a4acd7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21a8a3cd elementor-widget elementor-widget-text-editor\" data-id=\"21a8a3cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<span style=\"color: var(--c-contrast-800); font-size: 16.604px;\">Pages: 116-122<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-299ec893 elementor-widget elementor-widget-text-editor\" data-id=\"299ec893\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Introduction<\/strong>.\u00a0<span style=\"font-size: 16.604px;\">This paper aims to identify the long-run relationships between the quality of the education\u00a0<\/span><span style=\"font-size: 16.604px; color: var(--c-contrast-800);\">system, public trust in politicians, wastefulness of government spending and tax compliance in the area of\u00a0<\/span><span style=\"font-size: 16.604px; color: var(--c-contrast-800);\">individual income taxation (taxpayer\u2019s behaviour). <\/span><span style=\"font-size: 16.604px; color: var(--c-contrast-800);\">\u00a0<\/span><\/p><p><strong>Aim of the study<\/strong>.\u00a0<span style=\"font-family: 'Open Sans', system-ui, -apple-system, 'Segoe UI', Arial, sans-serif; font-size: 16.604px; color: var(--c-contrast-800);\">Using data for Romania during 2007-2017 period, the\u00a0<\/span><span style=\"font-family: 'Open Sans', system-ui, -apple-system, 'Segoe UI', Arial, sans-serif; font-size: 16.604px; color: var(--c-contrast-800);\">analysis identifies a long-run relationship between the variables.<\/span><\/p><p><span style=\"font-size: 16.604px;\"><b>Keywords:<\/b> tax policy; tax behaviour; tax compliance; cointegration; unit root; stationarity;\u00a0<\/span><span style=\"font-size: 16.604px; color: var(--c-contrast-800);\">Romania<\/span><\/p><p><span style=\"font-size: 16.604px; color: var(--c-contrast-800);\"><b>JEL Classification:<\/b> H21; H26<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50d5ae94 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"50d5ae94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/manager.faa.ro\/wp-content\/uploads\/2021\/10\/32m_116_122.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Full text sources<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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\u2019s behaviour).  <\/p>\n<p>Aim of the study. Using data for Romania during 2007-2017 period, the analysis identifies a long-run relationship between the variables.<br \/>\nKeywords: tax policy; tax behaviour; tax compliance; cointegration; unit root; stationarity; Romania<br \/>\nJEL Classification: H21; H26<\/p>\n","protected":false},"author":175,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42,44],"tags":[193,856,943,984,985,988,1031],"coauthors":[1386,1387,1365],"class_list":{"0":"post-4123","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-42","7":"category-2020-vol-32-issue-2-december","8":"tag-cointegration","9":"tag-romania","10":"tag-stationarity","11":"tag-tax-behaviour","12":"tag-tax-compliance","13":"tag-tax-policy","14":"tag-unit-root","15":"jel-h21-h26"},"_links":{"self":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts\/4123","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/users\/175"}],"replies":[{"embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4123"}],"version-history":[{"count":4,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts\/4123\/revisions"}],"predecessor-version":[{"id":7367,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=\/wp\/v2\/posts\/4123\/revisions\/7367"}],"wp:attachment":[{"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4123"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/manager.faa.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcoauthors&post=4123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}