- Tytuł:
- Risk Perception and Risk Attitude on a Tax Evasion Context
- Autorzy:
-
Magessi, Nuno Trindade
Antunes, Luis - Powiązania:
- https://bibliotekanauki.pl/articles/2076534.pdf
- Data publikacji:
- 2015
- Wydawca:
- Polska Akademia Nauk. Czytelnia Czasopism PAN
- Tematy:
-
tax evasion
risk attitude
risk perception
multi-agent-based simulation - Opis:
- When considering tax reporting, taxpayers have an individual attitude towards the risk of being caught evading taxes by the tax authorities. This attitude is interdependent with how this inherent risk is perceived. We propose to analyse this phenomenon through a risk perspective by adding a risk attitude and corresponding perceived probability of being caught evading. In this paper, we study the dynamics of tax evasion under risk perception and attitude, and the consequent propensity of imitators to evade or to comply. Under this proposal, we conduct our experiments through a multi-agent based simulation. Simulation results suggest first that the risk attitude, in conjunction with perceived risk and its consequences are the main reasons to guarantee a low level of tax evasion. Secondly, results also demonstrate a non-linear impact of tax rate, investment interest rate and fines which is especially interesting and non-intuitive.
- Źródło:
-
Central European Journal of Economic Modelling and Econometrics; 2015, 3; 127-149
2080-0886
2080-119X - Pojawia się w:
- Central European Journal of Economic Modelling and Econometrics
- Dostawca treści:
- Biblioteka Nauki
Artykuł