ROMANIANS' TAX COMPLIANCE IN A COMPARATIVE PERSPECTIVE

Using a comparative database generated through an experimental study on tax compliance and policy preferences ran in five countries (Romania, the US, the UK, Italy, and Sweden), I will evaluate the extent to which the Romanian your people exhibit higher or lower levels of tax compliance when compare with young people from other countries. The historical analysis traces the historical roots of systemic tax avoidance in Romania, while the analysis tests the explanatory power of the theoretical approaches on the causal factors that shape tax compliance can be divided into structural level and individual level theories. The two main streams of structural level theories focus either on culturalist or institutionalist factors. The individual level models, on the other hand, are the economic models of deterrence and the socio-psychological theories of tax morale.