The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary

The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name.

  
       
         
    STUDIA OECONOMICA - Issue no. 2 / 2008  
         
  Article:   NON-MONETARY TAX BURDEN. AN EMPIRICAL ANALYSIS OF THE DURATION OF TIME AT THE OFFICES OF TWO LOCAL TAX ADMINISTRATION / LE FARDEAU FISCAL NON-MONETAIRE. UNE ANALYSE EMPIRIQUE DU TEMPS PASSE AUX GUICHETS DE DEUX ADMINISTRATIONS FISCALES LOCALES.

Authors:  RADU NECHITA, MANUELA STRĂINU. 		 
       
         
  Abstract:  The time spent by entrepreneurs in order to comply with fiscal regulation represents an administrative cost, a fiscal burden. Its reduction is a political goal proclaimed publicly by many countries’ authorities. Our empiric research conducted in two fiscal administrations from Cluj County (Romania) suggests that the compliance time spent at their counters is significant. The on-line filing alternative has only a limited success because of its explicit and implicit costs. The reduction of these costs is possible but it supposes the involvement of the Parliament and of the Ministry of Economy and Finances.

JEL classification: H11, H21, H83.

Key Words: administrative costs, compliance costs, fiscal burden 		 
         
     
         
         
      Back to previous page