Volume 34, Issue 69 (2026)
J Tax Res 2026, 34(69): 123-162 |
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Akbari M J, Ahmadi F, valinia S N. The effect of taxpayers' tax avoidance behavior on behavioral economics. J Tax Res 2026; 34 (69) :123-162
URL: http://taxjournal.ir/article-1-2425-en.html
URL: http://taxjournal.ir/article-1-2425-en.html
1- Islamic Azad University, Qheshm Branch, Qeshm, Iran , Mohamadjavad.akbari@iau.ir
2- Islamic Azad University, Qheshm Branch, Qeshm, Iran
2- Islamic Azad University, Qheshm Branch, Qeshm, Iran
Abstract: (518 Views)
Tax avoidance behavior is a pervasive phenomenon that has significant implications for governments, economies, and individuals. This study examines the impact of taxpayers' tax avoidance behavior on behavioral economics, focusing on decision making under uncertainty. The method of this research is qualitative, and by using the interviews conducted with the research community, which were tax payers and university professors, data collection and analysis were done using thematic analysis method. Our results show that taxpayers' perception of tax fairness, risk aversion, and social norms play an important role in shaping their tax avoidance behavior. We find that taxpayers who perceive the tax system as unfair are more likely to engage in tax avoidance, while those who are risk averse tend to choose more conservative tax planning strategies. Furthermore, social norms and peer effects are significant predictors of tax avoidance behavior, highlighting the importance of social influence in shaping individual decision-making. This study also examines the consequences of tax avoidance behavior on behavioral economics, including the impact on tax revenue, economic efficiency, and social welfare. Our findings show that tax avoidance behavior can lead to significant revenue losses for governments, undermine economic efficiency, and exacerbate income inequality. This research contributes to the existing literature on tax avoidance and behavioral economics by providing new insights into the cognitive and social factors that drive taxpayer decision-making. The findings of this study have important implications for policymakers and highlight the need for a more detailed understanding of taxpayer behavior and the development of targeted interventions to promote tax compliance and reduce tax avoidance. Finally, this research aims to inform the design of more effective tax policies that consider the complexities of human behavior and decision-making under conditions of uncertainty. Axial coding helps to understand how these categories are related and it shows that success in paying taxes and ending tax avoidance requires engaging in personal development, navigating team dynamics, understanding and working within or around socio-cultural norms, and mastering specific operational skills.
Type of Study: Research |
Subject:
Economic
Received: 2024/09/26 | Accepted: 2025/11/23 | Published: 2026/05/31
Received: 2024/09/26 | Accepted: 2025/11/23 | Published: 2026/05/31
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