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Tax evasion and compliance;from the neo classical paradigm to behavioural economics, a review

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Tax evasion and tax compliance have been popular research subjects for several decades.
This paper aims to present a comprehensive review of the literature explaining individual taxpayer’s
behaviour.
Design/methodology/approach – Recognizing Allingham and Sandmo’s model as the starting
point, important modern behavioural approaches in conjunction with the social disciplines are
reviewed.
Findings – Synthesis of findings suggests a wide array of factors influencing the tax evasion – tax
compliance decision. So far, the most comprehensive explanation incorporating the attributive factors
along with their interactions belongs to Kirchler et al.’s “slippery slope framework”.
Research limitations/implications – Tax compliance’s importance in public finance increases
dramatically within the current sovereign debt crisis in the global economic environment. In light of
the developments in the front of behavioural economics, further research is needed to validate all
hypotheses.
Originality/value – The contribution of the present paper lies on the review and categorization of
alternative approaches in economic theory, including recent developments and applications within the
general scope of behavioral economics.

Keywords Ethics, Compliance, Trust, Tax evasion, Taxation, Behavioural economics, Tax morale

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

EKONOMI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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