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

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.