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The Study of Individual Tax Compliance Behavior Based on Prospect Theory

Author: ChenBoTao
Tutor: ChenPingLu
School: Huazhong University of Science and Technology
Course: Business management
Keywords: Prospect Theory Tax Compliance A-S model Behavioral Economics
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 104
Quote: 3
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Abstract


How to improve tax compliance levels has been a problem plaguing the government. It not only has caused the loss of government tax revenue, but also distorted the distribution of national income, which had a tremendous impact on the healthy and stable development of the national economy. Therefore, studying tax compliance behavior of taxpayers and analyzing the factors affecting tax compliance will have a certain reference and inspiration for the improvement of tax compliance level. On the basis of the classical A-S model and behavioral economics perspective, this paper adds psychological factor and uses prospect theory to analyze the tax compliance decision-making process of taxpayer, which is closer to the taxpayer’s actual decision-making.In the first part, it sorts out the tax compliance study from domestic and foreign scholars, and emphasizes to introduce the tax compliance theory based on expected utility theory and prospect theory model, as well as the corresponding comparison has been conducted. It then introduces the content and structure of this article, and research methods.In the second part, this paper compares the expected utility theory and prospect theory, and suggests that using prospect theory to analyze the individual tax compliance behavior can be better and closer to the taxpayer’s tax decision making. It then focuses on the basic principles of prospect theory and the key and difficult points of the application. How to determine the reference point and the parameters of prospect theory model is the key. Based on the results of the existing researches, the paper further analyzes several basic direction of reference point and simulates relative parameters with Matlab software, which will be useful for analyzing individual tax compliance behavior with a more accurate function form.The third part of this paper points out the limitations in the analysis of personal tax compliance with EU theory, and uses the prospect theory to extend the classical A-S model. Further, with the studies about the function of prospect theory from domestic scholars, this paper uses the prospect theory with the fixed parameters which is line with the Chinese culture to analyze the personal tax compliance behavior.In the fourth section, the paper analyzes factors about the level of personal tax behavior by questionnaire survey. Based on the analysis of the third part, the paper thinks that the factors affecting tax compliance include basic characteristics of the taxpayer, taxpayer’s psychological characteristics, tax systems and tax management. Unlike previous studies which are simply from the perspective of taxpayers, it obtains more complete data from individual and the tax bureau.In the last part, it concludes the paper, and figures out analyzing the individual tax compliance behavior with the prospect theory will give a better explanation and be closer to the real decision-making, which deepens the tax compliance theory research and gives a little inspiration for the actual tax policy.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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