Tax Compliance in the Perspective of Behavioral Economics

DOI

10.2991/978-94-6463-154-8_35How to use a DOI?

Keywords

tax compliance; confirmation bias; herding; framing

Abstract

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.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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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  -