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RESEARCH PRODUCT

FAILING STATES – THE IMPACT OF GOODS AND SERVICE TRADE LIBERALIZATION

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Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity between the degree of verbal fiscal morality declared by the Romanians in international surveys (World Values Survey) and the degree of factual fiscal morality provided by annual reports of National Tax Administration Agency of Romania. Results of the survey undertaken at the international level cannot be extrapolated to the complex territorial space with millions of working individuals and corporate taxpayers. While the tax authority figures indicate an increase in the number of taxpayers checked, a rise in the number of illegal activities and an increase in the value of sanctions applied.