The crime and the rationality in the area of tax evasions and tax arrears

Zločin a racionalita v oblasti daňových úniků a daňových nedoplatků

Tomáš Kouba

Český finanční a účetní časopis, 2016, vol. 2016, issue 1, 83-97

Abstract: This article explains behavior of fiscal deceiver who is aversive to a risk as rational and economic behavior. This fiscal deceiver contemplates and costs against possible utility during the tampering of the law (tax) standards. Within this article is the decision making of the fiscal deceiver demonstrated in four simple model examples. The main objective of this paper is to show by using model examples the behavior of individuals at risk in the context of paying taxes and to draw appropriate measures from these examples to increase tax collection (thus reducing the advantages of tax evasion and increase its detection). As an appropriate and effective measures can be recommended the increase of fines and restrictions on registration in Prague. To increase the frequency of tax audits and the implementation of general measures, such as inspection reports, is certainly not a good idea because it is expensive for tax payers and the state.

Keywords: Crime; Tax evasion; Tax underpayment (Tax arrears); Rationality; Utility; Risk aversion; Decision making; Entrepreneurship; Zločin; Daňový únik; Daňový nedoplatek; Racionalita; Užitek; Averze k riziku; Rozhodování; Podnikání (search for similar items in EconPapers)
JEL-codes: D81 H26 H32 O17 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.18267/j.cfuc.469

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