The primary objectives of the study start with the analysis of the role of opportunity, as described by Fischer et al. (1992), on three directions: occupation, income level and income source. Secondly, the relationships of the perceptions of the taxpayers regarding audit probability, the chance of being detected in case of noncompliant behaviour and the level of the income tax with the compliance intention of the taxpayers are put into discussion. Also, the demographic differences (age and sex) in matters of compliance intention are presented.