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

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Pankiewicz P.

Finansowy Kwartalnik Internetowy e-Finanse

2011

vol. 7

issue 3

52-58

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.

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1 Finansowy Kwartalnik Internetowy e-Finanse

1 Pankiewicz P.

1 2011

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