TAX COMPLIANCE: STUDY OF TAXPAYERS’ PERCEPTION ON ROMANIA’S FISCAL POLICY EFFICIENCY

Tax compliance and ambiguity of the laws in force represents serious issues for the majority of fiscal authorities. The development of a permanent dialogue between public institutions and citizens can improve tax compliance. This paper aims to identify taxpayers' perception on fiscal policy efficiency and to highlight the possibilities to improve tax compliance. This study presents the results from a opinion poll with 150 respondents., over the period May-July 2016. Results showed that even if the taxpayers successfully identify the role of fiscality in society, they are characterized by high levels of mistrust in the fiscal system. Taxpayers are willing to pay their fiscal obligations especially if the fiscal pressure decreases, the level of individual income increases or the laws become clearer.