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Fiscal compliance and behavioral economics: an analysis of the influence of the decision context

Author

Listed:
  • Ana Carolina Astafieff da Rosa Costa
  • Morgana G. Martins Krieger
  • Yuna Fontoura

Abstract

Tax evasion remains a relevant problem in Brazil and worldwide. BehavioralEconomics has sought to understand this behavior by carrying out experiments that aimto understand the decision-making process of individuals. This work aims to analyze howthe structure of the decision-making context can influence the effectiveness of behavioralinterventions that seek to increase tax compliance. Through content analysis of scientificarticles in the area, five contextual categories were identified that influence the experiments. Thus, the research provides an understanding of contextual aspects and how they influencethe design of interventions. JEL Classification: B40; B41; C90; C91; C93; D91; H26; H30; D91; K34.

Suggested Citation

  • Ana Carolina Astafieff da Rosa Costa & Morgana G. Martins Krieger & Yuna Fontoura, 2022. "Fiscal compliance and behavioral economics: an analysis of the influence of the decision context," Brazilian Journal of Political Economy, Center of Political Economy, vol. 42(4), pages 1062-1079.
    • Handle: RePEc:ekm:repojs:v:42:y:2022:i:4:p:1062-1079:id:2379
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    File URL: https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/2379/2317
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    More about this item

    Keywords

    Behavioral economics; fiscal compliance; morality; context; experiments; nudge;
    All these keywords.

    JEL classification:

    • B40 - Schools of Economic Thought and Methodology - - Economic Methodology - - - General
    • B41 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Economic Methodology
    • C90 - Mathematical and Quantitative Methods - - Design of Experiments - - - General
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • C93 - Mathematical and Quantitative Methods - - Design of Experiments - - - Field Experiments
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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