%0 Journal Article
%T The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment
%A Pawe£¿ Pankiewicz
%J e-Finanse
%D 2011
%I Wy?sza Szko?a Informatyki i Zarz?dzania
%X In this paper I examine a taxpayer utility function determined by the extended set of variables ¨C i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer¡¯s decision making process under assumption that in the economy there exist two main reduction methods: a) access to tax optimization techniques, which may decrease effective tax burden and are fully compliant with binding laws, but generate transactional costs and 2) possibility of fiscal fraud ¨C in particular tax evasion, as the alternative method of reducing tax due, which has no direct transactional costs, but involves tax litigation risk.
%K taxation theory
%K taxpayer utility
%K tax evasion
%U http://www.e-finanse.com/artykuly_eng/190.pdf