Tax Compliance at National Level

Abstract

Throughout this study, we have shown the influence factors generating a
significant impact on taxpayers' tax behavior. We also analyzed the literature in the field,
and the categories of factors that have a significant influence. Consequently, we have
assigned a macroeconomic indicator in Romania, in an attempt to quantify the factors of
influence. In this regard, we have built an econometric model of multifactorial regression
and we have determined the impact of some elements such as: poverty, labor productivity,
population confidence in state authorities, gross domestic product per capita on fiscal
behavior, which was estimated through the proxy variable: tax rate. The empirical results
obtained as a result of the multiple regression showed that there is a negative correlation
between the fiscal behavior of the taxpayer, namely the tax compliance and the financial
capacity, the labor productivity and the confidence the taxpayer has in the state authorities,
while the behavior of the taxpayer the gross domestic product per capita we identify a
positive correlation.