PLAYING THE FISCAL LOTTERY GAME

CÃTÃLINA Cozmei

Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, 2012, vol. 6, issue 1, 511-521

Abstract: The diminishing pressures entailed by the markets spur companies to be more aggressive in seeking a lower taxation and to sacrifice profits (to report less) in an attempt to lower the tax liabilities. But the recurring changes of the tax rules make the working, investment, saving, spending, receiving compensation and evasion economic decisions to be risky. Tax reporting decisions are not simple games. Tax compliance is a social construction. The multifaceted nature of man is motivated by a utility or a satisfaction desire and also draws on non-pecuniary costs. The problem we are facing today is that the state intervenes in the economic system with the sole purpose to accomplish the desired results in the form of financial resources, so, in this context fiscal instruments play a key role. Taxes affect the incomes which remain at the disposable of economic agents and population and model the people’s behavior. Designing effective policies for reducing evasion decision requires understanding the behavioral aspects of compliance. Therefore, this article turns the spotlight on a mixture of behavioral responses which taxpayers are able to achieve in order to face taxes. Hence, some people develop “virtuous competencies and “vicious ones which may result in cheating behavior.

Keywords: equity; tax compliance; tax evasion; tax moral. (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:rom:mancon:v:6:y:2012:i:1:p:511-521

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