جعفر مهديزاده

Taxes are one of the most fundamental pillars of governments' sustainable revenues in budgetary resources. One of the issues affecting governments and tax systems is tax evasion. From the government's perspective, tax evasion is a lost income that, in addition to creating a gap between potential and actual government revenue, will lead to a reduction in tax justice in the country. This study uses a behavioral economics approach, focusing on altruistic preferences and utilizing field experiment tools, to identify the reasons for tax evasion in the Iranian economy and provide operational solutions to reduce tax evasion in Iran. The main idea of this research is to enable taxpayers to choose the location of their tax payments, which, in addition to the main idea, eva‎luates factors such as the role of financial and non-financial incentives and tax penalties. To this end, 30 active taxpayers in the construction equipment sector were subjected to a field experiment, in which they first completed a questionnaire and then were given a sum of money (income). By playing dictator games and public goods games, their behavior was assessed and eva‎luated in terms of having altruistic preferences and the main ideas of the research. The results show that taxpayers currently have little trust in the country's tax system, and providing the opportunity for them to choose the location of their tax payments will lead to increased tax compliance and taxpayer satisfaction. The results also indicate that financial incentives and defining a common interest area have a greater impact on improving taxpayer behavior, and penalties are also effective. However, taxpayers participating in this experiment preferred to be penalized by their own industry group, as they believed that the shared perception and identity of the industry would lead to more fair penalties being imposed on them.

اقتصاد رفتاري , فرار مالياتي , ترجيحات ديگرخواهانه , اقتصاد زيرزميني

Behavioral economics , tax evasion , other-regarding preferences , underground economy

Jafar Mahdizadeh

Dr. Ata allah Rafiei atani