What is it about?

The study's goal is to identify socio-psychological characteristics and attitudes that influence the study of tax behavior through mathematical research of linear models for tax policy and to assess tax behavior through simulation models, where state reform, tax reform, and fiscal restructuring are control parameters, as are social consensus, transparency, and fair taxation.

Featured Image

Why is it important?

Simulation modeling employing linear analysis revealed that a linear model that incorporates fiscal, social, and psychological factors is significantly more accurate in predicting tax behavior, thereby reducing tax evasion.

Perspectives

This study's findings strongly suggest that fiscal, social, and psychological factors may influence tax behavior and the shadow economy.

Dr. Nikolaos Varotsis
Ionio Panepistemio

Read the Original

This page is a summary of: Models of Tax Planning Simulation: The Case of Greece, Open Journal of Modelling and Simulation, January 2018, Scientific Research Publishing, Inc,,
DOI: 10.4236/ojmsi.2018.63003.
You can read the full text:

Read

Contributors

The following have contributed to this page