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    Manager Journal
    Home»2020»Tax compliance: cointegration analysis in romanian context
    2020

    Tax compliance: cointegration analysis in romanian context

    Marius SurugiuBy Marius SurugiuApril 12, 2021Updated:October 14, 2021No Comments1 Min Read

     Pages: 116-122

    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

    Full text sources
    cointegration Romania stationarity tax behaviour tax compliance tax policy unit root
    Marius Surugiu

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