Contradictions of the Theoretical Models Examining Taxpayers’ Behaviour

  • Dobos Piroska
  • Takácsné György Katalin
doi: 10.32575/ppb.2020.4.4


There are several economic models in the literature that seek to correlate between human behaviour and tax evasion. Based on the classical approach, taxpayers’ behaviour depends on the income levels, the rate of tax rates, the probability of control and the degree of punishment. The assumed direction of the influence of variables is based on reasonable theoretical considerations, yet the results of empirical tests that experimentalise the theory sometimes do not point to the expected direction and often contradict each other. The purpose of this study is to explore these contradictions through interviews and questionnaires.


tax evasion tax rate income level probability of controlling extent of penalty


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