THE INDIVIDUAL TAXPAYER UTILITY FUNCTION WITH TAX OPTIMIZATION AND FISCAL FRAUD ENVIRONMENT (Funkcja indywidualnej uzytecznosci podatnika z uwzglednieniem optymalizacji i oszustw podatkowych)

• Authors: Pankiewicz Pawel
• Languages of publication: EN

Abstracts

EN

In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer's decision making process under assumption that in the economy there exist two main reduction methods: a) access to tax optimization techniques, which may decrease effective tax burden and are fully compliant with binding laws, but generate transactional costs and 2) possibility of fiscal fraud - in particular tax evasion, as the alternative method of reducing tax due, which has no direct transactional costs, but involves tax litigation risk.

Keywords

EN

TAX EVASION; TAXATION THEORY; TAXPAYER UTILITY

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
• Journal: Finansowy Kwartalnik Internetowy e-Finanse
• Year: 2011
• Volume: 7
• Issue: 3
• Pages: 52-58
• Document type: ARTICLE

Contributors

author

Pankiewicz Pawel

• Mgr Pawel Pankiewicz is a PhD student at the Department of Finance, University of Economics in Krakow, he is also a tax specialist at Tele-Fonika Kable Sp. z o.o. S.K.A., Wielicka 114 Street, 30-663 Krakow, Poland

Identifiers

CEJSH db identifier

11PLAAAA09915