This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers’ behavior, including perception towards taxation, ethics, evasion, and public awareness. The insights garnered can inform policy decisions to enhance compliance rates. Additionally, it contributes to the tax compliance literature by examining unique Romanian context factors. The study delves into taxpayers’ opinions to discern specific views and behaviors within broader societal and economic transformations. A questionnaire was developed and administered online from April to June 2023, with a sample size of 185 respondents. A logistic regression model was constructed using the collected data to analyze the effects on tax compliance. The findings suggest that individuals comply with tax obligations when they perceive their contributions enhance public services and when the tax system aligns with their preferences. Surprisingly, a higher education level correlates with lower tax compliance, emphasizing the importance of targeted interventions and educational campaigns. This underscores the necessity for effective communication about the societal benefits of paying taxes. Policymakers should tailor awareness campaigns to inform higher-educated individuals about the significance of tax compliance and its impact on public goods. This ensures a more informed populace and promotes voluntary compliance with tax regulations.

The main objective of this paper is to identify the intensity and the sense of the impact that eco-innovation and recycling exert on raw material consumption in the European Union member-states. The basic hypothesis is that eco-innovation and recycling have a significant influence on raw material consumption. The authors consider that, in the long run, by promoting eco-innovation and recycling, countries will minimize their demand and use of raw materials. In the paper, the material footprint per capita has been considered as an adequate indicator to measure the material consumption induced by economic and social activities. The model used has estimated the influence of eco-innovation and recycling on the material footprint per capita using panel data regression by considering the 27 EU countries, for the 2010–2019 time period. The authors found that the most adequate econometric model is the panel model with fixed effects. The respective econometric model validates the hypothesis that eco-innovation and recycling have significant influence on reducing the material footprint per capita and reveals heterogeneity existing among EU countries. At the same time, the model shows the intensity of influence exerted by each regressor. The eco-innovation and recycling have an important role in decreasing the material footprint per capita and should be in the centre of policies aimed at decoupling the economic growth from the raw material consumption.

Tax compliance is an important indicator for the proper functioning of the tax authority, influencing the budget revenue level. In this study, a Vector Error Correction Model (VECM) analysis was developed to identify the long-term relationships between the compliance in individual income taxation (taxpayer’s behavior), public trust in politicians (trust in authorities), and rule of law (power of the authorities), using unbalanced panel data for the European Union (EU28) during the 2007–2017 period. The results underline the causality of the long-run relationships between the variables. The results of the VECM analysis underline the need for various support measures for voluntary tax compliance, with the trust variable having an important impact on tax compliance. In addition, a Structural Equation Modeling (SEM) analysis was employed using an improved data set with variables such as the compliance in corporation taxation (taxpayer’s behavior), wastefulness of government spending, and quality of the education system. The results of the SEM analysis underline the positive and significant influences of the variables on tax compliance.

Romanian spa resorts combine natural cure resources with beautiful landscapes and cultural and historical heritage. After the fall of the communist regime in 1989, most of the hospitality infrastructure remained the same, without any significant investment in upgrading the accommodation structures or treatment facilities. The purpose of this paper is to identify the variables that predict the domestic tourism demand for spa resorts in Romania derived from the literature. The results suggest that the trigger factor to boost the domestic demand remains the tourism offer. Nevertheless, the development of spa tourism in Romania is still possible if some efforts are made, in order to reduce its dependency on the social insurance system.

Tax compliance is important for public revenues, programs, and services that can improve people's quality of life and the provision of public goods. The analysis focuses on the long-run relationships between tax compliance (taxpayers' behavior), public trust in politicians (trust in authorities), and the rule of law (power of the authorities). The analysis uses unbalanced panel data for 68 countries from 2007–2017 and on clusters of countries. A positive shock in trust positively affects tax compliance in the short term in the case of East Europe, Africa and the Middle East, and Confucian Asia clusters. A positive shock in power positively affects tax compliance in the case of the Anglo and Africa and Middle East clusters. Trust and power impact tax compliance and differ depending on the analyzed groups. A collaborative relationship between the authorities and the taxpayer might be obtained by providing well-functioning institutions, being open and transparent about their work, and instilling confidence. These aspects are essential in any economy because the results may be related to increased compliance.

Romanian museums have a rich cultural heritage that is intrinsically valuable to its citizens, however, the number of visitors has been decreasing in recent years as individuals prefer to visit more dynamic and more effectively promoted tourism and cultural establishments. An interactive presence on social media can switch the attention of different cohorts as well as provide a space where people feel free to express their feelings and opinions and thus could also influence the decisions of others in regards to visiting these cultural heritage establishments. This article investigates 1,790 comments posted on Facebook from January to June 2021 by visitors of the Romanian museums to find the emotional responses regarding their experiences. R software delivered the text mining results, sentiment scores, and emotion classifications. In addition, the EViews software was used to produce images regarding the relationships between emotions and sentiments. As a result, we have found that the visitors expressed favorable emotional responses to the Romanian museums’ activities.