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Investigating the Behavior of Individual Business Taxpayers: Behavioral Economics Approach

Yeganeh Mousavi Jahromi; Sahar Dehghan

Volume 8, Issue 2 , December 2019, , Pages 265-281

https://doi.org/10.22099/ijes.2020.33336.1566

Abstract
  In Direct Tax Act, penalties and incentives are two strategies for realization of the expected tax revenues. In this study the interaction between individual businesses taxpayers' behaviors and National Tax Administration is investigated by using prospect theory which is based on behavioral economics ...  Read More