Volume 33, Issue 66 (2025)
J Tax Res 2025, 33(66): 77-104 |
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Rafieiatani A, Mahdizadeh J. Solutions to reduce tax evasion in Iran's economy in the framework of behavioral economics. J Tax Res 2025; 33 (66) :77-104
URL: http://taxjournal.ir/article-1-2438-en.html
URL: http://taxjournal.ir/article-1-2438-en.html
1- , rafieiatani@iust.ac.ir
Abstract: (417 Views)
Taxes are one of the most fundamental foundations of sustainable government revenue streams within budgetary resources. If we were to provide a definition of tax evasion from the perspective of governments, we could describe it as a lost revenue source. This loss not only creates a gap between the government's potential and actual income, but it also leads to a reduction in tax fairness within the country.
This study utilizes a behavioral economics approach, focusing on altruistic preferences and employing field experiments conducted on 30 taxpayers in the construction equipment sector of Tehran. The aim is to provide practical solutions to reduce the volume of tax evasion in Iran, in addition to exploring the research question. The core idea of this research is to assess the impact of allowing taxpayers to choose where their tax payments are allocated on their tax compliance.
The results revealed that when taxpayers have the ability to select the spending destination of their taxes, they are willing to pay higher amounts in taxes. Furthermore, the study found that infrastructure projects suitable for funding through this method are those that are perceptually understood and appreciated by the general public. Conversely, long-term developmental infrastructure projects with delayed returns do not demonstrate the same level of effectiveness in this regard.
This study utilizes a behavioral economics approach, focusing on altruistic preferences and employing field experiments conducted on 30 taxpayers in the construction equipment sector of Tehran. The aim is to provide practical solutions to reduce the volume of tax evasion in Iran, in addition to exploring the research question. The core idea of this research is to assess the impact of allowing taxpayers to choose where their tax payments are allocated on their tax compliance.
The results revealed that when taxpayers have the ability to select the spending destination of their taxes, they are willing to pay higher amounts in taxes. Furthermore, the study found that infrastructure projects suitable for funding through this method are those that are perceptually understood and appreciated by the general public. Conversely, long-term developmental infrastructure projects with delayed returns do not demonstrate the same level of effectiveness in this regard.
Keywords: Behavioral economics, tax evasion, other-regarding preferences, underground economy, infrastructural projects
Type of Study: Applicable |
Subject:
Economic
Received: 2024/11/9 | Accepted: 2025/03/18 | Published: 2025/09/1
Received: 2024/11/9 | Accepted: 2025/03/18 | Published: 2025/09/1
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