Increasing Possibilities of Voluntary Tax Compliance Degree

Abstract

Achieving the social and economic objectives of local and central public administrations requires considerable resources, which are generated by a contributory effort involving, on the one hand, economic entities and, on the other hand, citizens. The instruments through which the state procures these resources are mainly taxes and fees. In our study, we will try to make an analysis as relevant as possible, regarding the possible ways in which this general desideratum of increasing the degree of voluntary tax compliance can be achieved. In this way, in order to achieve the objectives we set ourselves, we will study from the perspective of the real implementation possibilities, certain ways that can represent solutions for a relevant increase of the voluntary tax compliance.

Keywords

• budget deficit
• social responsibility
• causes
• solutions