Tax Behavior: Compliance and Evasion

  • van Raaij W
N/ACitations
Citations of this article
11Readers
Mendeley users who have this article in their library.
Get full text

Abstract

Tax behavior, both compliance and evasion, are important for tax-payers and the tax authority. Paying taxes is not popular for most people. Traditionally, taxpayers and the tax authority play the " cops and robbers " power game of distrust, policing, and control. A mod-ern approach is the " clients and services " approach with more trust between parties. The tax authority may provide pre-filled-out tax dec-larations and other services to taxpayers. Equity, fairness, and justice are important drivers of trust and tax compliance. This chapter can be read in combination with chapters 12 (confidence and trust), 13 (loss aversion and reference points), and 14 (risk preference).

Cite

CITATION STYLE

APA

van Raaij, W. F. (2016). Tax Behavior: Compliance and Evasion. In Understanding Consumer Financial Behavior (pp. 103–111). Palgrave Macmillan US. https://doi.org/10.1057/9781137544254_8

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free