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How do we pay tax? - Taxation-related behaviors

In: Proceedings of FIKUSZ '17

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  • Piroska Dobos

    (Óbuda University)

Abstract

The tax systems, the taxation are usually complicated and complex asset systems, the taxpayers' behaviour is complex too, behind the tax evasion, tax avoidance and tax denial there are also very complicated, intricate phenomena. The purpose of this paper is to describe the possible patterns of behaviours and attitudes in the background of this phenomenon from the aspect that - by economic psychology and behavioural economics coming into the foreground how the classical economic model changed (maximizing the expected utility) over the past decades.

Suggested Citation

  • Piroska Dobos, 2017. "How do we pay tax? - Taxation-related behaviors," Proceedings of FIKUSZ 2017, in: Monika Fodor (ed.),Proceedings of FIKUSZ '17, pages 57-66, Óbuda University, Keleti Faculty of Business and Management.
    • Handle: RePEc:pkk:sfyr17:57-66
    as

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    File URL: http://kgk.uni-obuda.hu/sites/default/files/05-Piroska-Dobos.pdf
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    References listed on IDEAS

    as
    1. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2004. "Effects of culture on tax compliance: A cross check of experimental and survey evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0403, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Benno Torgler & Friedrich Schneider, 2007. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Social Science Quarterly, Southwestern Social Science Association, vol. 88(2), pages 443-470, June.
    3. Kirchler, Erich, 1997. "The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 26(4), pages 421-437.
    4. Groenland, Edward A. G. & van Veldhoven, Gery M., 1983. "Tax evasion behavior: A psychological framework," Journal of Economic Psychology, Elsevier, vol. 3(2), pages 129-144, June.
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