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

  • 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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    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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    File URL: http://www.e-finanse.com/artykuly_eng/190.pdf
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    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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    1. Sadka, Efraim, 1976. "On Income Distribution, Incentive Effects and Optimal Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 43(2), pages 261-67, June.
    2. Bayer, Ralph-C & Sutter, Matthias, 2009. "The excess burden of tax evasion--An experimental detection-concealment contest," European Economic Review, Elsevier, vol. 53(5), pages 527-543, July.
    3. Alain Trannoy, Laurent Simula and, 2009. "Optimal Income Tax under the Threat of Migration by Top-Income Earners," Working Paper Series, Center for Fiscal Studies 2009:8, Uppsala University, Department of Economics.
    4. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
    5. Ebert, Udo, 1992. "A reexamination of the optimal nonlinear income tax," Journal of Public Economics, Elsevier, vol. 49(1), pages 47-73, October.
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