Tax Compliance Pattern Analysis: A Survey-Based Approach

Abstract

This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers’ behavior, including perception towards taxation, ethics, evasion, and public awareness. The insights garnered can inform policy decisions to enhance compliance rates. Additionally, it contributes to the tax compliance literature by examining unique Romanian context factors. The study delves into taxpayers’ opinions to discern specific views and behaviors within broader societal and economic transformations. A questionnaire was developed and administered online from April to June 2023, with a sample size of 185 respondents. A logistic regression model was constructed using the collected data to analyze the effects on tax compliance. The findings suggest that individuals comply with tax obligations when they perceive their contributions enhance public services and when the tax system aligns with their preferences. Surprisingly, a higher education level correlates with lower tax compliance, emphasizing the importance of targeted interventions and educational campaigns. This underscores the necessity for effective communication about the societal benefits of paying taxes. Policymakers should tailor awareness campaigns to inform higher-educated individuals about the significance of tax compliance and its impact on public goods. This ensures a more informed populace and promotes voluntary compliance with tax regulations.

Keywords

• tax compliance
• Romania
• survey-based approach
• logistic regression