Investigating behavioral economics in tax evasion decision making phenomenon: a tax crime scenario approach

Purpose: Most tax policies are based on how taxpayers make decisions based on classical economic models. However, studies show that conventional decision-making models, which are designed without socio-psychological foundations and based only on economic components, can not explain the developments...

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Bibliographic Details

Published in:	تصمیم گیری و تحقیق در عملیات
Main Authors:	Najme Esmaeil Darjani, Ahmad Assadzadeh, Mohamad Mehdi Barghi Oskoei
Format:	Article
Language:	Persian
Published:	Ayandegan Institute of Higher Education, Tonekabon, 2023-09-01
Subjects:	behavioral economics tax evasion tax ethics
Online Access:	https://www.journal-dmor.ir/article_166044_2196ad22b2a97dce6e231531b7886568.pdf