Fiscal compliance and behavioral economics: an analysis of the influence of the decision context

Vol. 42 No. 4 (2022)

Oct-Dez / 2022
Published December 21, 2022
PDF-Portuguese (Português (Brasil))
PDF-Portuguese (Português (Brasil))

How to Cite

Costa, Ana Carolina Astafieff da Rosa, Morgana G. Martins Krieger, and Yuna Fontoura. 2022. “Fiscal Compliance and Behavioral Economics: An Analysis of the Influence of the Decision Context”. Brazilian Journal of Political Economy 42 (4):1062-79. https://doi.org/10.1590/0101-3157-2022-3343.

Fiscal compliance and behavioral economics: an analysis of the influence of the decision context

Ana Carolina Astafieff da Rosa Costa
Mestre em Administração Pública, Fundação Getulio Vargas, Escola Brasileira de Administração Pública e de Empresas – FGV-EBAPE, Rio de Janeiro-RJ, Brasil.
Morgana G. Martins Krieger
Fundação Getulio Vargas, Escola de Administração do Estado de São Paulo – FGV-EAESP, São Paulo-SP, Brasil.
Yuna Fontoura
Professora Adjunta, Fundação Getulio Vargas, Escola Brasileira de Administração Pública e de Empresas – FGV-EBAPE, Rio de Janeiro-RJ, Brasil.
Brazilian Journal of Political Economy, Vol. 42 No. 4 (2022), Oct-Dez / 2022, Pages 1062-1079

Abstract

Tax evasion remains a relevant problem in Brazil and worldwide. Behavioral
Economics has sought to understand this behavior by carrying out experiments that aim
to understand the decision-making process of individuals. This work aims to analyze how
the structure of the decision-making context can influence the effectiveness of behavioral
interventions that seek to increase tax compliance. Through content analysis of scientific
articles in the area, five contextual categories were identified that influence the experiments. Thus, the research provides an understanding of contextual aspects and how they influence
the design of interventions.

JEL Classification: B40; B41; C90; C91; C93; D91; H26; H30; D91; K34.


Keywords: Behavioral economics fiscal compliance morality context experiments nudge