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RESEARCH PRODUCT

WHAT PROMOTION TECHNIQUES USE ROMANIAN TAX ADMINISTRATION TODAY?

Bunescu LilianaComaniciu Carmen

subject

tax administration taxation public promotion

description

Promotional activities in the field of taxation have as main objective to influence the fiscal behavior of taxpayers. Fiscal policy promotion involves a set of actions to boost a free consent of taxpayers to pay tax liabilities. Tax institutions are interested in creating a favorable attitude of taxpayers towards taxes. Communication between taxpayers and public institutions is vital because tax administration should assure taxpayers’ information about its existence and mission. Starting with these premises, the paper presents some current techniques of promotion used by Romanian public institutions to promote their image among taxpayers.

http://eccsf.ulbsibiu.ro/RePEc/blg/journl/813bunescu&comaniciu.pdf