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Fiscal Feelings: Behavioral and Neuroeconomic Insights on Tax Compliance
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Author(s): Ashlesha Khedekar (Symbiosis International University, India)and Maithilee Umranikar (Symbiosis School of Economics, Symbiosis International University, India)
Copyright: 2025
Pages: 28
Source title:
Modeling and Profiling Taxpayer Behavior and Compliance
Source Author(s)/Editor(s): Bouchra Alj (Faculty of Legal, Economic, and Social Sciences of Mohammedia, Hassan II University, Casablanca, Morocco), Lhoussaine Alla (Sidi Mohamed Ben Abdellah University, Morocco)and Badr Bentalha (Sidi Mohamed Ben Abdellah University, Morocco)
DOI: 10.4018/979-8-3373-0422-9.ch002
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Abstract
Tax compliance is a behavior which is not driven only by the threats of penalties and punishments, but one which tends to be influenced by the economic and societal factors in the taxpayer's environment as well as the taxpayer's own psychology. To understand any human behavior, an interdisciplinary approach is preferred as behavior is acknowledged to be the result of the complex interaction of internal aspects of being human like emotions, cognitive processes along with factors from the external environment like social norms and uncertainty. This chapter aims to provide a comprehensive and interdisciplinary explanation of tax compliance behavior based on the theories grounded in behavioral economics and which encompass the influence of emotions, cognitive biases, social preferences and neuroscience. The empirical evidence from behavioral and neuroeconomic research discussed provides a more nuanced and comprehensive understanding of a taxpayer's decision making process and provides examples that can be used by tax administrations in any country to improve tax compliance behavior.
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