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Theoretical Condensation of Intensity, Limitations and Determination of Tax Compliance in a Behavioral Economics Approach

Author

Listed:
  • Lobonþ Oana Ramona

    (West University of Timi?oara, Romania Faculty of Economics and Business Administration)

  • Vlãdu?el Ioana Alexandra

    (West University of Timi?oara, Romania Faculty of Economics and Business Administration)

Abstract

Taxpayers have different perception and attitudes towards taxation and react differently to fiscal stimuli: tax law and its loopholes, tax burden, tax representatives, fiscal policy decisions. On the other hand, tax administration acts, taxpayers react, but their goals seem divergent. Tax administrations around the world state their main objective, as it is increasing tax compliance. Tax compliance being related to economic factors is also related to socio-psychological factors as the literature in this field of research shows. Behavioral economics creates the bridge between economics and psychology and tries to understand what influences decision-making. This paper aims to analyze, from qualitative perspective, the perceptions and attitudes related to tax payers. We also propose a condensation of the results of the interaction between taxpayers and tax, as well as their measurement possibilities.

Suggested Citation

  • Lobonþ Oana Ramona & Vlãdu?el Ioana Alexandra, 2013. "Theoretical Condensation of Intensity, Limitations and Determination of Tax Compliance in a Behavioral Economics Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1333-1338, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1333-1338
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    More about this item

    Keywords

    tax compliance; behavioural economics; research methodologies;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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