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The Effects Of Neighborhood On Tax Compliance Rates: Evidence From An Agent Based Model

Author

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  • Arslan, Mehmet Oğuz
  • İcan, Özgür

Abstract

This paper investigates the effects of neighborhood on tax compliance behavior of taxpayers based on an agent based tax compliance model To this aim it is attempted to find out different tax compliance patterns under different “penalty rate audit rate” combinations and for von Neumann neighborhood Moore neighborhood and no neighborhood schemes The findings throw into sharp relief that both von Neumann and Moore neighborhoods are reducing compliance behavior of taxpayers considerably The results of scenario runs put the case clearly Key Words: Tax Compliance Agent Based Modeling NetLogo Özet Bu çalışma bir birey tabanlı vergi uyum modeline dayalı olarak komşuluk etkilerinin mükelleflerin vergi uyum davranışına etkilerini araştırmaktadır Bu amaçla farklı “ceza oranı denetim oranı” kombinasyonlarında ve von Neumann komşuluğu ve Moore komşuluğu ile komşuluğun olmadığı durum için farklı vergi uyum örnekleri bulunmaya çalışılmıştır Bulgular açıkça ortaya koymaktadır ki von Neumann ve Moore komşuluklarının her ikisi de mükelleflerin uyum davranışını büyük ölçüde azaltmaktadır Senaryo çalıştırmaları bu durumu açıkça göstermektedir Anahtar Kelimeler: Vergi Uyumu Birey Tabanlı Modelleme NetLogo

Suggested Citation

  • Arslan, Mehmet Oğuz & İcan, Özgür, 2013. "The Effects Of Neighborhood On Tax Compliance Rates: Evidence From An Agent Based Model," MPRA Paper 64042, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:64042
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    File URL: https://mpra.ub.uni-muenchen.de/64042/1/MPRA_paper_64042.pdf
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    References listed on IDEAS

    as
    1. Kim Bloomquist, 2011. "Tax Compliance as an Evolutionary Coordination Game: An Agent-Based Approach," Public Finance Review, , vol. 39(1), pages 25-49, January.
    2. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    3. Sascha Hokamp & Michael Pickhardt, 2010. "Income Tax Evasion in a Society of Heterogeneous Agents - Evidence from an Agent-based Model," International Economic Journal, Taylor & Francis Journals, vol. 24(4), pages 541-553.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Tax Compliance; Agent-Based Modeling; NetLogo;

    JEL classification:

    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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