Paper Title
Why Do We Pay Taxes? An Experimental Study on the Behavior of the Romanian Taxpayer

Abstract
Even though we are all aware of the importance of paying taxes the tax compliance rates are nowhere near 100%. When given the chance, taxpayers do not declare their full income for a variety of reasons. This article aims to uncover some of the reasons behind a taxpayer’s reluctance to fully comply with the requirements of the tax system. The research is based on an experiment conducted in Romania using volunteers. The aim was to see if some of the hypothesis regarding the most common reasons for lack of tax compliance hold true for the Romania taxpayer. Key words - Tax compliance, tax rate, fine rate, experiment