Factors Explaining Tax Compliance

The aim of the article: is to examine factors explaining tax compliance identified in Economy design an efficient system. Methodology: In order achieve formulated aim, paper provides economic literature review on related efforts governments encourage taxpayer while minimizing cost a administration’s activity. presents brief laying out economics evasion. Them, it focuses critical summaries what has been learned. Results research: different indicate that complex problem, with evident social costs and significant impact administration decisions. system minimizes uncertainty encourages adoption series voluntary mechanisms for cooperation between taxpayers administration.