Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/66736 
Autor:innen: 
Erscheinungsjahr: 
2011
Quellenangabe: 
[Journal:] e-Finanse: Financial Internet Quarterly [ISSN:] 1734-039X [Volume:] 7 [Issue:] 3 [Publisher:] University of Information Technology and Management [Place:] Rzeszów [Year:] 2011 [Pages:] 52-58
Verlag: 
University of Information Technology and Management, Rzeszów
Zusammenfassung: 
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.
Schlagwörter: 
taxation theory
taxpayer utility
tax evasion
JEL: 
H21
H26
Dokumentart: 
Article
Erscheint in der Sammlung:

Datei(en):
Datei
Größe
441.82 kB





Publikationen in EconStor sind urheberrechtlich geschützt.