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Tax Evasion and Rational Choice of the Taxpayer
https://doi.org/10.32609/0042-8736-2004-2-96-108
Abstract
The model of rational choice of the taxpayer who makes the decision about tax evasion is presented in the article. The influence on the decision about tax evasion of the following factors is analysed: average tax rate; the size of penalty sanctions; probability of revealing the fact of evasion; brokerages paid to mediators who assist to tax evasion; evasion transaction costs. It is grounded that lowering of tax rates produces no significant influence on reduction of evasion scale, and for this purpose it is necessary to raise operating costs for mediators and decrease the general level of corruption in the country.
About the Authors
V. Vishnevsky
Institute of Industrial Economics of the National Academy of Sciences of Ukraine
Ukraine
Ukraine
A. Vetkin
Institute of Industrial Economics of the National Academy of Sciences of Ukraine
Ukraine
Ukraine
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Review
For citations:
Vishnevsky V., Vetkin A. Tax Evasion and Rational Choice of the Taxpayer. Voprosy Ekonomiki. 2004;(2):96-108. (In Russ.) https://doi.org/10.32609/0042-8736-2004-2-96-108
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