Improving VAT Compliance in Romania by Implementing a New Tool – Tax Lottery Receipts
DOI:
https://doi.org/10.26458/jedep.v4i4.122Keywords:
fiscal receipt, tax evasion, fiscal voluntary conformationAbstract
This paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery proposes an approach to strengthen the fiscal voluntary conformation by stimulating financially those who promote respecting the law – asking for the fiscal receipt, and helpthe fiscal authorities this way in the fight against tax evasion, contrasting at the same time with punishing those who do not respect it – not issuing fiscal receipts.References
Cunningham B. – Slovakia Fights Corruption with Sales Tax Lottery, Spiegel Online, 2013, http://m.spiegel.de/international/europe/a-920439.html
Da Z., Warachka M., Yun H. – Lottery Tax Windfalls, State-Level Fiscal Policy, and Consumption, 2015, http://www3.nd.edu/~zda/Lottery.pdf
Fabri M., Hemels S. – “Do you want a receipt?” - Combining VAT and RST evasion with lottery tickets, http://repub.eur.nl/pub/41297/metis_191370_AMM.pdf
Fooken J., Hemmelgarn T., Herrmann B. – Improving VAT compliance – random awards for tax complian¬ce, Taxation papers, Working paper no. 51, 2014, http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_51.pdf
Hansen A. – Lotteries and State Fiscal Policies, Tax Foundation, Background Paper, no. 46, 2004, http://taxfoundation.org/sites/taxfoundation.org/files/docs/0817c133300e7a38068228869414aebd.pdf
Korniotis G. – Habit formation, incomplete markets, and the significance of regional risk for expected returns, Review of Financial Studies 21, 2008, p. 39-2172.
Ungureanu M.D., Dascălu D., Tax Lottery Receipts in Romania, a Different Approach to Fight Against Tax Evasion, International Conference on Economic Sciences and Business Administration, 20-21 noiembrie 2015, http://issuu.com/rbmt/docs/procediaonline/0
Wise P.– Portugal tries its luck with tax lottery, Financial Times Online, 2014, http://www.ft.com/intl/cms/s/0/30834f5a-919f-11e3-8fb3-00144feab7de.html#axzz3pxn9Qurd
OG 10/2015 privind organizarea Loteriei bonurilor fiscale
Additional Files
Published
Issue
Section
License
Journal of Economic Development, Environment and People by Authors is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://ojs.spiruharet.ro/index.php/jedep/issue/archive.
