"Presentation and Validation of a Conceptual Model of Tax Avoidance Behavior Based on Behavioral Economics Theories: An Empirical Study in Iran"

Abstract

In recent decades, taxpayers' tax behavior has been the focus of researchers as one of the fundamental challenges in improving the efficiency of countries' tax systems. In the meantime, behavioral economics approaches, relying on psychological, social, and cognitive factors, have been able to reveal the hidden and intangible dimensions of tax decisions. The present study aims to present and validate a conceptual model of taxpayers' tax avoidance behavior, examining the role of components such as cognitive biases, social norms, perception of tax justice, trust in the tax system, and risk appetite. This research was conducted using a mixed method. In the qualitative phase, the main categories were identified using semi-structured interviews and open and axial coding. Then, in the quantitative phase, the conceptual model designed based on behavioral economics theories was tested through confirmatory factor analysis (CFA) and structural equation modeling (SEM). The statistical population consisted of taxpayers in Iran, and the sampling in the quantitative phase was done using stratified random sampling. The findings showed that the variables under study have a significant effect on tax avoidance behavior and the designed model has a good fit. Based on the results, paying attention to software dimensions such as social norms and institutional trust in tax policymaking can increase tax compliance and reduce avoidance behaviors. This research can provide a basis for reforming tax policies with a behavioral perspective in the Iranian tax system.