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The Effects of Behavioral Economics on Tax Amnesty

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  • Mehmet Nar

    (Department of Economics, Faculty of Economics and Administrative Sciences, Artvin oruh University, Artvin, Turkey.)

Abstract

Evaluating the economic behaviors in terms of psychology was considered as irrational at the beginning and this situation was rejected by also many economists. However, these approaches have been exposed to heavy criticism in recent years. Especially while explaining economic behaviors, the idea supporting that psychological attributes of economic agents should be taken into consideration has come forth, and dependence of economy on human psychology has been pointed out because, it doesn't seem possible to understand the motives behind economic behaviors in general and taxational behaviors in particular. From this point of view, the aim of this study is defining the concept of economic psychology primarily and then as the research subject, investigating the effects of psychological approaches on tax amnesty.

Suggested Citation

  • Mehmet Nar, 2015. "The Effects of Behavioral Economics on Tax Amnesty," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 580-589.
    • Handle: RePEc:eco:journ1:2015-02-31
    as

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    References listed on IDEAS

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    Cited by:

    1. İbrahim ÖZMEN, 2018. "Endless Quarrel: Tax, an Example of Passive Resistance in the Tax Henry Thoreau," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(36).
    2. Rudi Bratamanggala, 2017. "Implications of Tax Receivables and Retribution for the Economic Growth of Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 570-579.
    3. Ahmad Farhan Alshira’h & Hijattulah Abdul-Jabbar & Rose Shamsiah Samsudin, 2019. "The Effect of Tax Moral on Sales Tax Compliance among Jordanian SMEs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 30-41, January.
    4. Azeem Mujahid & Danish Ahmed Siddiqui, 2019. "The Effect of Tax Amnesties Programs on Tax Collection and Economic Performance: A Global Macro Economic Analysis," International Journal of Social and Administrative Sciences, Asian Economic and Social Society, vol. 4(2), pages 108-128, June.
    5. Andrea Angeli & Patrizia Lattarulo & Eugenio Palmieri & Maria Grazia Pazienza, 2023. "Tax evasion and tax amnesties in regional taxation," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(1), pages 343-369, April.
    6. Nur Sayidah & Sri Suryaningsum & Sri Luna Murdianingrum & Aminullah Assagaf & Hadi Sugiyanto, 2020. "The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 116-128, December.

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    More about this item

    Keywords

    Behavioral Economics; Psychology; Tax Amnesty; Tax compliance; Prospect Theory;
    All these keywords.

    JEL classification:

    • D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
    • E03 - Macroeconomics and Monetary Economics - - General - - - Behavioral Macroeconomics
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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