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The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment

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  • Pawe³ Pankiewicz

    (PhD student at the Department of Finance, University of Economics in Krakow, he is also a tax specialist at Tele-Fonika Kable Sp. z o.o. S.K.A)

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    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.

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    Bibliographic Info

    Article provided by University of Information Technology and Management, Institute of Financial Research and Analysis in its journal e-Finanse.

    Volume (Year): 7 (2011)
    Issue (Month): 3 (November)
    Pages: 52-58

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    Handle: RePEc:rze:efinan:v:7:y:2011:i:3:p:52-58

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    Related research

    Keywords: taxation theory; taxpayer utility; tax evasion;

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    1. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, Wiley Blackwell, vol. 38(114), pages 175-208, April.
    2. Ralph C Bayer & Matthias Sutter, 2004. "The excess burden of tax evasion - An experimental detection- concealment contest," Experimental, EconWPA 0412003, EconWPA.
    3. Simula, Laurent & Trannoy, Alain, 2010. "Optimal income tax under the threat of migration by top-income earners," Journal of Public Economics, Elsevier, Elsevier, vol. 94(1-2), pages 163-173, February.
    4. Ebert, Udo, 1992. "A reexamination of the optimal nonlinear income tax," Journal of Public Economics, Elsevier, Elsevier, vol. 49(1), pages 47-73, October.
    5. Sadka, Efraim, 1976. "On Income Distribution, Incentive Effects and Optimal Income Taxation," Review of Economic Studies, Wiley Blackwell, Wiley Blackwell, vol. 43(2), pages 261-67, June.
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