CORDIS Project
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This research project investigates the cognitive processes influencing tax compliance decisions, focusing on the interplay between economic and socio-psychological factors. By utilizing eye-tracking technology, it aims to provide insights into how these factors affect tax behavior.
Various economic and socio-psychological factors have been identified as determinants of tax compliance, such as audit probability, level of fine, social norms, and considerations of fairness.
However, these factors have an observable influence in some situations but not in others.
Empirical studies neither reveal consistent effects of purely economic factors (audits, fines) on tax payments, nor of socio-psychological factors (social norms, fairness considerations).
To determine when these facto…
TILBURG UNIVERSITY- UNIVERSITEIT VAN TILBURG
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