Taxpayer Behaviour: Typologies and Influence Factors
Taxpayer Behaviour: Typologies and Influence Factors

Summary/Abstract: Nowadays there is an ample literature on the contribution of behavioural economics to the design and improvement of tax policy. A less explored side is the potential for behavioural research to contribute to better tax collection and administration. A better understanding of attitudes and behavioural motivations of taxpayers against taxation may improve both voluntary compliance and tax administration efficiency. Among the important factors influencing fiscal behaviour, literature identifies the following: discouragement; personal and social norms; fairness and trust in the tax administration; complexity of the tax system; the role of government and the broader economic environment. Our research suggests that discouragement, the traditional tool of tax administrations, is important but not sufficient to explain the level of tax compliance. In this article we tried to identify the main types of fiscal behaviour and the factors that lead to them.

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