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Liburkina L. M.

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Behavioral Aspects of Tax Evasion: An Analysis of Moral Dilemmas and Social Norms
Markovych I. B.

Markovych, Iryna B. (2025) “Behavioral Aspects of Tax Evasion: An Analysis of Moral Dilemmas and Social Norms.” Business Inform 1:90–95.
https://doi.org/10.32983/2222-4459-2025-1-90-95

Section: Mechanisms of Regulation of the Economy

Article is written in Ukrainian
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UDC 336.2:330.15

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.

Keywords: tax behavior, tax evasion, moral dilemmas, social norms, transparency, behavioral economics.

Bibl.: 8.

Markovych Iryna B. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economics and Finance, Ternopil Ivan Pului National Technical University (56 Ruska Str., Ternopil, 46001, Ukraine)
Email: [email protected]

List of references in article

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Kompaniiets, V. V., and Bela, O. O. “Moralni dylemy v ekonomichnykh vidnosynakh: pryroda, vydy, faktory povedinky, rishennia (pidkhid dukhovno-moralnoi determinatsii)“ [Moral Dilemmas in Economic Relations: Nature, Types, Behavioral Factors, Decisions (Approach of Spiritual and Moral Determination)]. Visnyk ekonomiky transportu i promyslovosti, no. 78-79 (2022): 189-205. DOI: https://doi.org/10.18664/btie.78-79.282640
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Torgler, B., and Schaltegger, Ch. A. “Tax Morale and Fiscal Policy“. CREMA Working Paper, no. 2005-30. https://www.econstor.eu/bitstream/10419/214344/1/2005-30.pdf
Iswahyudi, H. “Economic Consequences of Tax Non-Compliance: Evidence From Indonesia“. MPRA Paper no. 122337, University Library of Munich, Germany, 2018. https://mpra.ub.uni-muenchen.de/122337/1/MPRA_paper_122337.pdf
Alm, J. et al. “Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance“. Economies, art. 223, vol. 11, no. 9 (2023). DOI: https://doi.org/10.3390/economies11090223
Hossain, M. S. et al. “Tax avoidance and tax evasion: current insights and future research directions from an emerging economy“. Asian Journal of Accounting Research, vol. 9, no. 3 (2024): 275-292. DOI: https://doi.org/10.1108/AJAR-09-2023-0305

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