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My paper examines often neglected tax compliance determinant factors, which are the behavioural and the cultural ones. Ignoring some of these factors, could lead to a misperception of the taxpayer, who, if not treated right, will change his future behaviour, according to the strategies adopted by tax authorities.In order to achieve performance, tax authorities need strategies adapted to the taxpayers they manage. They go through a process of risk management, identifying the principal risks, but often overlook the human dimension of taxing, the humans who make mistakes, both intentional and unintentional. Because of that, tax performance remains a more theoretical concept, with limited applicability, without knowing the taxpayer it addresses. Tax issues are complex, and the manner to address them must be refined.
About the author
Alexandra-Codrüa BÎZOI (POPESCU) is a graduate of the Faculty of Economics and Business Administration, West University of Timisoara (Romania), where she presented her PhD thesis in the field of Finance. She has published articles related to tax compliance and tax culture in DAAAM Annals (Vienna) and INFER Publishing House - book series (London).
