Tax Compliance in the Perspective of Behavioral Economics
- 10.2991/978-94-6463-154-8_35How to use a DOI?
- tax compliance; confirmation bias; herding; framing
Tax is the main source of state revenue which is influenced by the level of public compliance in paying taxes. The more obedient the people, the greater the potential for tax revenue. This conceptual paper discusses psychological factors that influence the level of compliance in paying taxes. The purpose of this paper is to use a behavioral economics approach to understand taxpayer behavior by discussing confirmation bias, herding and framing.
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Cite this article
TY - CONF AU - Taofik Hidajat PY - 2023 DA - 2023/05/22 TI - Tax Compliance in the Perspective of Behavioral Economics BT - Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022) PB - Atlantis Press SP - 411 EP - 414 SN - 2352-5428 UR - https://doi.org/10.2991/978-94-6463-154-8_35 DO - 10.2991/978-94-6463-154-8_35 ID - Hidajat2023 ER -