EconStor >
University of Information Technology and Management, Rzeszów >
e-Finanse: Financial Internet Quarterly >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/66736
  
Title:The individual taxpayer utility function with tax optimization and fiscal fraud environment PDF Logo
Authors:Pankiewicz, Paweł
Issue Date:2011
Citation:[Journal:] e-Finanse: Financial Internet Quarterly [ISSN:] 1734-039X [Volume:] 7 [Year:] 2011 [Issue:] 3 [Pages:] 52-58
Abstract:In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer's decision making process under assumption that in the economy there exist two main reduction methods: a) access to tax optimization techniques, which may decrease effective tax burden and are fully compliant with binding laws, but generate transactional costs and 2) possibility of fiscal fraud in particular tax evasion, as the alternative method of reducing tax due, which has no direct transactional costs, but involves tax litigation risk.
Subjects:taxation theory
taxpayer utility
tax evasion
JEL:H21
H26
Document Type:Article
Appears in Collections:e-Finanse: Financial Internet Quarterly

Files in This Item:
File Description SizeFormat
688832520.pdf441.82 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:http://hdl.handle.net/10419/66736

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.