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Az adózói magatartás különféle magyarázatai
[Various explanations for tax compliance]

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  • Semjén, András

Abstract

A kockázat melletti egyéni adózói döntés klasszikus modellje az adózó jogkövetés és adócsalás közötti egyéni választásaként kezeli a problémát. Szakirodalmi áttekintésünkben e modell tömör bemutatása után megvizsgáljuk, hogy az empirikus eredmények mennyiben vágnak egybe a modellben szereplő magyarázó tényezők elméleti alapon várt hatásaival. Az eredmények - elsősorban a jövedelem, de kisebb mértékig az adókulcsok nagysága tekintetében is - ellentmondásosak, in kon klu zí vek. Az ellenőrzés valószínűsége és a jogkövető adózói magatartás közötti pozitív kapcsolat ugyanakkor általában empirikusan igazolható. A büntetések nagyságának elrettentő hatása azonban a vártnál gyengébb, bár felerősödhet, ha nagy az ellenőrzés valószínűsége. Mindezek alapján kimondható, hogy szükség van más, valósághűbb modellekre. Bemutatjuk az adózói magatartás magyarázatára kidolgozott fontosabb új paradigmákat: a hozzájárulási dilemma által meghatározott adózói viselkedés, az adózói heterogenitás mint a viselkedést meghatározó tényező, valamint az implicit pszichológiai szerződés paradigmáit, illetve az e megközelítések pozitívumait szintetizálni képes csúszóslejtő-paradigmát, amely integrálja az adózói jogkövetés gazdasági és pszichológiai szempontú magyarázatát. A területen megjelent, egyre népszerűbb módszertani innováció, az ágensalapú szimuláció elterjedése azzal magyarázható, hogy ez a modellezési megközelítés jól használható az adózói viselkedést leíró új paradigmák vizsgálatához.* Journal of Economic Literature (JEL) kód: H26, H71, O17, C63, C91.

Suggested Citation

  • Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
    • Handle: RePEc:ksa:szemle:1677
    DOI: 10.18414/KSZ.2017.2.140
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    More about this item

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior

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