An Agent-Based Analysis of Tax Compliance for Turkey

M. Oguz Arslan and Özgür İcan ()

Anadolu University Journal of Social Sciences, 2013, vol. 13, issue 2, 143-152

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.

Keywords: Tax Compliance; Tax Evasion; Agent-Based Modeling; NetLogo (search for similar items in EconPapers)
JEL-codes: C63 H26 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:and:journl:v:13:y:2013:i:2:p:143-152

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