بررسي عامل مؤثر اخلاق مالياتي بر فرار مالياتي از ديدگاه اقتصاد رفتاري در بخش معدن ايران

The tax system is one of the main tools of the government to provide financial resources an‎d achieve distributional an‎d allocation goals in the economy. However, tax evasion is a widespread phenomenon in many countries, especially developing economies such as Iran, an‎d has challenged the achievement of tax justice an‎d increasing sustainable government revenues. Traditional economic theories, such as expected utility theory, often consider taxpayer behavior based on rational calculation of benefits an‎d costs; however, empirical evidence shows that individualsʹ decision-making in the field of paying taxes is also affected by non-economic factors such as a sense of justice, trust in the government, an‎d tax ethics. Behavioral economics, by integrating the concepts of cognitive an‎d social psychology into economic analyses, provides a more realistic framework for understan‎ding tax behavior. In this study, with the aim of investigating the role of tax ethics in taxpayer behavior, the model of individualsʹ decision-making regarding tax payment has been analyzed in two frameworks: expected utility theory an‎d prospect theory. The research method is based on mathematical modeling an‎d calibration of behavioral parameters, including loss aversion, probability weighting, remorse, an‎d tax ethics. The findings show that prospect theory provides a more accurate description of taxpayer behavior due to its flexibility in explaining cognitive an‎d behavioral biases. Also, including the tax ethics factor in the model reduced the tendency to tax evasion in both theoretical frameworks, which emphasizes the importance of interventions based on education, trust-building, an‎d promoting tax culture. The results of this research can be used as a basis for designing more efficient tax policies in the Iranian economy.

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