Study on the fiscal behavior at an international level

Apparently, defining fiscal behavior is a relatively easy approach, but in essence, this concept requires the research of several elements, both economic and psychological. The taxpayer is the component of the tax system that reflects the fiscal policy and, implicitly, its changes. Thus, research in the field has shown that two types of behavior can be identified by combining several economic, psychological, religious or cultural factors: fiscal compliance or fiscal non-compliance. The research ideea may be motivated by the growing importance of tax behavior and compliance subject, especially in the current economic situation, when taxation has become a controversy at any time and in any society, regardless of the degree of democracy. Moreover, tax compliance does not refer only to the economic aspects, but also to the behavioral aspects that influence the process of raising public taxes. The econometric study analyzes the fiscal correlation between the public debt and tax variables such as tax revenues from direct and indirect taxes or social contributions, conected to the dynamics of the gross domestic product and the scale of payments balance. The study is conducted for two groups of countries: developed and emerging countries. The purpose of this research is to identify both the impact of tax revenues on direct, indirect taxes and social contributions, and that of the dynamics of gross domestic product and scale of payments balance on public debt, showing how fiscal behavior is influenced by the two groups of countries and what factors contribute to this