Yeganeh Mousavi Jahromi; Sahar Dehghan
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 ...
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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 approach. For this purpose, the structure of the tax compliance of the mentioned taxpayers is evaluated via the changes in penalty and incentive rates. In this way, a special questionnaire regarding the items of individual businesses sector of Direct Tax Act was designed for tax compliance evaluating and the results obtained using Bayesian Hierarchical method. The results indicate that the investigated individual business taxpayers, at all income levels were more sensitive toward incentive rates, so that this result can be useful for tax policymakers.
Yeganeh Mousavi Jahromi; Arghavan Farzin Motamed
Abstract
A model of consumer behavior has been formulated by using an additive utility function and the hedonic pricing approach, in a virtual market. Since, there is a time lag between ordering and purchasing products (goods and services) online and receiving them, it means the consumer makes decision under ...
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A model of consumer behavior has been formulated by using an additive utility function and the hedonic pricing approach, in a virtual market. Since, there is a time lag between ordering and purchasing products (goods and services) online and receiving them, it means the consumer makes decision under uncertainty. The level of satisfaction with products with distinctive characteristics is described by the probability vector of their expected quality. Consumer choice, as well as interpretation of the equilibrium, is derived from a mathematical process. The results show that hedonic pricing which indicates willingness to pay is affected by probabilities of the expected quality or satisfaction with product characteristics. In addition, the expected marginal rate of substitution for every two characteristics of the product equals to the ratio for probabilities of the expected quality of them.
