Theoretical Condensation of Intensity, Limitations and Determination of Tax Compliance in a Behavioral Economics Approach

Taxpayers have different perception and attitudes towards taxation and react differently to fiscal stimuli: tax law and its loopholes, tax burden, tax representatives, fiscal policy decisions. On the other hand, tax administration acts, taxpayers react, but their goals seem divergent. Tax administrations around the world state their main objective, as it is increasing tax compliance. Tax compliance being related to economic factors is also related to socio-psychological factors as the literature in this field of research shows. Behavioral economics creates the bridge between economics and psychology and tries to understand what influences decision-making. This paper aims to analyze, from qualitative perspective, the perceptions and attitudes related to tax payers. We also propose a condensation of the results of the interaction between taxpayers and tax, as well as their measurement possibilities.