학술논문
Fiscal compliance and behavioral economics: an analysis of the influence of the decision context
Document Type
redif-article
Source
Center of Political Economy, Brazilian Journal of Political Economy. 42(4):1062-1079
Subject
Language
English
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.