Year: 2025
Type: article
Abstract: The article analyzes the behavioral aspects of tax evasion, taking into account the moral dilemmas and social norms that influence tax discipline. The research reveals that citizens’ tax behavior is largely determined by their perception of the fairness of the tax system, trust in government institutions, and the transparency of tax fund usage. Distrust in the government, corruption, and the low quality of public services are the main reasons that reduce the level of voluntary compliance with tax obligations, which can pose a complex problem for public administration. The author emphasizes the role of social norms and moral dilemmas faced by citizens when choosing between individual benefit and social duty. Key factors stimulating tax evasion are discussed, including the sense of unfairness in the tax system, economic pressure, corruption in tax authorities, and the uneven distribution of the tax burden. The significance of behavioral interventions, such as «nudges» and educational programs, which contribute to the formation of positive tax morale and enhance discipline among taxpayers, is also emphasized. The research methodology is based on the analysis of contemporary scientific literature that highlights behavioral approaches to studying tax discipline. The comparison of Ukrainian and international experiences has allowed for the identification of key issues and prospects for addressing tax evasion. The results obtained underscore the importance of increasing the transparency of tax processes, strengthening trust in the State, and creating a fair taxation system. Prospects for further research encompass a deeper analysis of the impact of moral dilemmas on tax behavior, the adaptation of international experience to the Ukrainian context, and the study of the effectiveness of behavioral interventions in various economic and social conditions.
Source: Business Inform
Author: Iryna B. Markovych
Institution: Ternopil Ivan Pului National Technical University
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408822424