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An Agent-Based Analysis of Tax Compliance for Turkey

Author

Listed:
  • M. Oguz Arslan
  • Ozgur Ican

    (Anadolu University
    Anadolu University)

Abstract

An agent-based tax compliance model for Turkey is developed in this paper. In this model, four kinds of agent archetypes as honest, strategic, defiant, and random are employed. The model is used for simulating evolutionary changes in tax compliance behavior of a population of 10,000 taxpayer agents. The implementation of the model via four simulation scenarios points out that an agent-based evolutionary strategy simulation for Turkish case is valid. Also, the neighbourhood effect is not found to be a determining factor for this case.

Suggested Citation

  • M. Oguz Arslan & Ozgur Ican, 2013. "An Agent-Based Analysis of Tax Compliance for Turkey," Anadolu University Journal of Social Sciences, Anadolu University, vol. 13(2), pages 143-152, June.
    • Handle: RePEc:and:journl:v:13:y:2013:i:2:p:143-152
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    File URL: http://www.anadolu.edu.tr/arastirma/hakemli_dergiler/sosyal_bilimler/pdf/2013_2/2013-02-11.pdf
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    Citations

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    Cited by:

    1. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.

    More about this item

    Keywords

    Tax Compliance; Tax Evasion; Agent-Based Modeling; NetLogo;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques

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