| Title |
Elgsenos ekonomikos taikymas siekiant sumažinti mokesčių vengimą Lietuvoje / |
| Translation of Title |
Application of behavioural economics for curtailment of tax evasion in Lithuania. |
| Authors |
Šmatauskaitė, Gitana |
| Full Text |
|
| Pages |
72 |
| Keywords [eng] |
behavioural economics ; tax evasion ; tax compliance ; tax policy |
| Abstract [eng] |
Currently, behavioral economics is one of the largest area in tax compliance research. The purpose of behavioral economics is to better understand the motives, attitude and behaviour which lead to voluntary compliance. Furthermore, behavioral economics increasingly contributes to understanding how efficiently tax administration can be improved. This paper focuses on the analysis of tax compliance behavior and new tax policy methods, based on behavioral economics, which can be adapted in Lithuania. |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2017 |
