How do we pay tax? - Taxation-related behaviors

Piroska Dobos ()
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Piroska Dobos: Óbuda University

A chapter in Proceedings of FIKUSZ '17, 2017, pp 57-66 from Óbuda University, Keleti Faculty of Business and Management

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.

Keywords: tax evasion; tax denial; tax avoidance; tax moral (search for similar items in EconPapers)
Date: 2017
ISBN: 978-963-449-064-7
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