EVALUATION OF THE FISCAL CONFORMANCE IN ROMANIA IN THE PRE AND POST EU ACCESSION

Abstract

By developing the paper assessment of tax compliance in Romania after accession, we aim to create a theoretical – methodological framework for the knowledge and understanding of tax compliance by describing the two forms of compliance, voluntary and forced, their dynamics and the measures implemented and applied by tax authorities to increase voluntary compliance. We will also try to identify the existence and consistency of certain "accumulation" in the matter of tax compliance obtained under the influence of the processes of democratization and European Integration of the Romanian society. The goals will be achieved through researching relevant studies, statistical reports, strategies to prevent and combat tax noncompliance, tax administration studies in management by combining empirical analysis with comparative and logical analysis based on previous accumulations and those acquired in researching and drafting this paper.

Keywords

• assessment
• tax compliance
• dynamic postaccession