The use of Expected Utility Theory (EUT) in Taxpayers' Behaviour Modelling

American journal of applied sciences

Ameur, Farid¹ 

关键词: Expected Utility Theory;    Prospect Theory;    Survey;    Tax Fraud;    Tax Audit;    Tax Compliance;    Taxpayers;    Behaviour;    JEL Classification Codes: H3;    C5;   

DOI  :  10.3844/ajassp.2017.245.251

学科分类：自然科学（综合）

来源: Science Publications

【 摘 要 】

In this study, we analyze taxpayers' behaviour regarding tax system. We present a theoretical study of a model pre established by other authors based on the expected utility theory; taxpayer's behavior is assumed to be risk-averse. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control; we found that the efficiency of a fiscal control have an important effect on these interactions. Previous studies are based on a maximal efficiency of tax control, which is a particular case of our model. We found that for Moroccan case, the fraud is related to the size of companies; it's more important in the big companies than small and medium enterprises. This result can be used as a tool to reconsider administrative approaches of tax compliance.

【 授权许可】

CC BY