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

Vahideh Ahmadi (), Roohollah Shahnazi (), Karim Eslamloueyan () and Ahmad Sadraei Javaheri
Additional contact information
Vahideh Ahmadi: Faculty of Economics, Management and Social Sciences, University of Shiraz, Shiraz, Iran.
Roohollah Shahnazi: Department of Economics, Faculty of Economics, Management and Social Sciences, University of Shiraz, Shiraz, Iran
Karim Eslamloueyan: Faculty of Economics, Department of Economics, Management and Social Sciences, University of Shiraz, Shiraz, Iran.
Ahmad Sadraei Javaheri: Department of Economics, Faculty of Economics, Management and Social Sciences, University of Shiraz, Shiraz, Iran.

The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی و بودجه), 2021, vol. 26, issue 1, 115-141

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.

Keywords: Tax Evasion; Neoclassical Economics; Behavioral Economics; Analytical Hierarchy Process (AHP); Tax Policy. (search for similar items in EconPapers)
JEL-codes: C60 H26 (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
http://jpbud.ir/article-1-1993-en.pdf (application/pdf)
http://jpbud.ir/article-1-1993-en.html (text/html)
http://jpbud.ir/article-1-1993-fa.html (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:auv:jipbud:v:26:y:2021:i:1:p:115-141

Access Statistics for this article

More articles in The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی و بودجه) from Institute for Management and Planning studies Contact information at EDIRC.
Bibliographic data for series maintained by Nahid Jebeli ( this e-mail address is bad, please contact ).