@article{article_353822, title={A Contribution of Expected Utility Theory in Taxpayers’ Behavior Modeling}, journal={International Journal of Economics and Financial Issues}, volume={6}, pages={1217–1224}, year={2016}, author={Ameur, Farid and Tkiouat, Mohamed}, keywords={Expected Utility, Prospect Theory, Survey, Underground Economy, Tax Fraud, Tax Authority, Tax Audit, Tax Compliance, Taxpayers, Behavior}, abstract={We try to analyze the attitudes of taxpayers regarding tax system. We propose an approach which combines between theory and practice. In the first step, we present a normative approach; based on a theoretical study. In order to produce an empirical knowledge of an aspect of reality we present a descriptive approach; based on a survey of different categories of taxpayers. We have released some conditions of the model of expected utility and we have introduced a new parameter reflecting the efficiency of tax control. Previous studies are based on a maximal efficiency tax control (100%) which is a particular case of our model. We found that for Moroccan case, the fraud is related to the size of companies; it’s more important in the big companies than small and medium enterprises. The findings will help tax authorities to achieve their goals in fighting tax fraud.}, number={3}, publisher={İlhan ÖZTÜRK}