TY  - JOUR
TT  - A Contribution of Expected Utility Theory in Taxpayers’ Behavior Modeling
AU  - Ameur, Farid
AU  - Tkiouat, Mohamed
PY  - 2016
DA  - May
JF  - International Journal of Economics and Financial Issues
JO  - IJEFI
PB  - İlhan ÖZTÜRK
WT  - DergiPark
SN  - 2146-4138
SP  - 1217
EP  - 1224
VL  - 6
IS  - 3
KW  - Expected Utility
KW  - Prospect Theory
KW  - Survey
KW  - Underground Economy
KW  - Tax Fraud
KW  - Tax Authority
KW  - Tax Audit
KW  - Tax Compliance
KW  - Taxpayers
KW  - Behavior
N2  - 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.
UR  - https://dergipark.org.tr/tr/pub/ijefi/issue//353822
L1  - https://dergipark.org.tr/tr/download/article-file/364883
ER  -