By: Gabriela ŞTEFURA
JEL: H26
Keywords: tax compliance, individual taxpayers, opportunity, perceptions, demographic factors
Tax compliance has been analysed from various perspectives across time and its
importance in economy should not be underestimated. The present study aims to examine the
relationship between specific factors, such as the opportunity of noncompliance, taxpayers’
perceptions, demographic characteristics and the compliance intention. The research focuses
only on the income reporting behaviour of three categories of individual taxpayers: doctors,
lawyers/notaries and self-employed accountants. A survey with self-administered
questionnaires has been conducted in order to obtain the information needed from the target
population. The results show that the income source (the possibility of obtaining income that
is untraceable on paper) and taxpayers’ perceptions have a significant relationship with the
compliance intention. Also, there are significant differences between taxpayers according to
the demographic variables tested. These results may be useful to both theorists and
practitioners.
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