Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/240023 
Year of Publication: 
2020
Citation: 
[Journal:] Administrative Sciences [ISSN:] 2076-3387 [Volume:] 10 [Issue:] 2 [Publisher:] MDPI [Place:] Basel [Year:] 2020 [Pages:] 1-17
Publisher: 
MDPI, Basel
Abstract: 
We investigate the level of tolerance towards tax non-compliance and the informal economy in Romania, using a sample of 250 respondents. This variable is determined by a complex set of latent variables that include, but is not limited to, state capacity, social and business norms, the perception of non-compliance, and the perception of distributive justice. We find that our respondents are intolerant towards tax evasion and the informal economy, but the level of intolerance is relatively mild. Using a partial least squares-path modeling approach, we also find that a weak state capacity and the perception of lack of distributive justice increases the level of tolerance. The perception of tax evasion stemming from media reports, and the respondents' own self-enhancement bias, combine to push the level of tolerance lower.
Subjects: 
informal economy
partial least square model
state capacity
tax compliance
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article
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