IDEAS home Printed from https://ideas.repec.org/a/auv/jipbud/v26y2021i1p115-141.html
   My bibliography  Save this article

Evaluation of Tax Evasion Models Based on the Views from Neoclassical to Behavioral Economics: Analytical Hierarchy Process Approach in Economy of Iran (in Persian)

Author

Listed:
  • Ahmadi, Vahideh

    (Faculty of Economics, Management and Social Sciences, University of Shiraz, Shiraz, Iran.)

  • Shahnazi, Roohollah

    (Department of Economics, Faculty of Economics, Management and Social Sciences, University of Shiraz, Shiraz, Iran)

  • Eslamloueyan, Karim

    (Faculty of Economics, Department of Economics, Management and Social Sciences, University of Shiraz, Shiraz, Iran.)

  • Sadraei Javaheri, Ahmad

    (Department of Economics, Faculty of Economics, Management and Social Sciences, University of Shiraz, Shiraz, Iran.)

Abstract

Taxes, as the most important source of government revenue and one of the economic policy instruments, play a key role in development policies. In this study, the evolution process of different models of tax evasion (from neoclassical approach to behavioral economics) is investigated, also the assumptions and variables of these models are analyzed. Then, using the analytical hierarchy process (AHP) based on the opinions of tax experts, the factors affecting tax evasion are ranked in different models to determine which model is superior in explaining and measuring the factors affecting tax evasion in Iran. The results show that instability of preferences, loss avoidance, and ambiguity avoidance are the main factors influencing tax evasion. Correspondingly, rational behavior and behavioral adaptation have the least explanatory power as regards tax evasion in Iran. Based on the results, in analyzing and measuring Iran's tax evasion, a paradigm shift towards behavioral economy models is needed.

Suggested Citation

  • Ahmadi, Vahideh & Shahnazi, Roohollah & Eslamloueyan, Karim & Sadraei Javaheri, Ahmad, 2021. "Evaluation of Tax Evasion Models Based on the Views from Neoclassical to Behavioral Economics: Analytical Hierarchy Process Approach in Economy of Iran (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, vol. 26(1), pages 115-141, May.
    • Handle: RePEc:auv:jipbud:v:26:y:2021:i:1:p:115-141
    as

    Download full text from publisher

    File URL: http://jpbud.ir/article-1-1993-en.pdf
    Download Restriction: no
    File URL: http://jpbud.ir/article-1-1993-en.html
    Download Restriction: no
    File URL: http://jpbud.ir/article-1-1993-fa.html
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Tax Evasion; Neoclassical Economics; Behavioral Economics; Analytical Hierarchy Process (AHP); Tax Policy.;
    All these keywords.

    JEL classification:

    • C60 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:auv:jipbud:v:26:y:2021:i:1:p:115-141. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Nahid Jebeli (email available below). General contact details of provider: https://edirc.repec.org/data/irpdair.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.