Combating tax evasion is one of the key responsibilities of the economic system, particularly the tax system of any country, and behavioral economics offers approaches to achieve this objective. Since behavior is part of culture, and culture is shaped by habits, it follows that if individuals can be convinced that tax compliance is a correct habit, they turn compliance into a permanent behavior. Considering that no comprehensive study has so far been conducted on the role of habit strength in tax behavior, this research was carried out with the aim of identifying the behavioral factors that contribute to changing the habit of tax evasion into the habit of tax compliance. After reviewing the related literature and conducting interviews with tax experts and representatives of different business sectors, eight cognitive biases were identified as influencing components of tax behavior. Taking into account the number of levels for each component, 21,000 possible choice scenarios were generated. Accordingly, using the “D-optimal” method and SAS software, ten choice cards were designed. Finally, after collecting data through questionnaires completed by real taxpayers in Tabriz who were active during 2023 and 2024, the information was analyzed using the ordered logit model in STATA 13. The results of the study showed that biases such as the ownership effect, the nudge effect, prospect theory, and present bias had significant impacts on taxpayers’ behavior. Policymakers can break the previous habit loop and create a new habit loop on the path of tax compliance by using these cognitive biases.
Moallemi, M. , Mousavi jahromi, Y. , Dehghan, S. and Mohammadrezaei, E. (2025). Analyzing Taxpayers' Tax Behavior with a Behavioral Economics Approach: Examining the Willingness to Pay Taxes Through a Discrete Choice Test. Applied Theories of Economics, (), -. doi: 10.22034/ecoj.2025.67336.3434
MLA
Moallemi, M. , , Mousavi jahromi, Y. , , Dehghan, S. , and Mohammadrezaei, E. . "Analyzing Taxpayers' Tax Behavior with a Behavioral Economics Approach: Examining the Willingness to Pay Taxes Through a Discrete Choice Test", Applied Theories of Economics, , , 2025, -. doi: 10.22034/ecoj.2025.67336.3434
HARVARD
Moallemi, M., Mousavi jahromi, Y., Dehghan, S., Mohammadrezaei, E. (2025). 'Analyzing Taxpayers' Tax Behavior with a Behavioral Economics Approach: Examining the Willingness to Pay Taxes Through a Discrete Choice Test', Applied Theories of Economics, (), pp. -. doi: 10.22034/ecoj.2025.67336.3434
CHICAGO
M. Moallemi , Y. Mousavi jahromi , S. Dehghan and E. Mohammadrezaei, "Analyzing Taxpayers' Tax Behavior with a Behavioral Economics Approach: Examining the Willingness to Pay Taxes Through a Discrete Choice Test," Applied Theories of Economics, (2025): -, doi: 10.22034/ecoj.2025.67336.3434
VANCOUVER
Moallemi, M., Mousavi jahromi, Y., Dehghan, S., Mohammadrezaei, E. Analyzing Taxpayers' Tax Behavior with a Behavioral Economics Approach: Examining the Willingness to Pay Taxes Through a Discrete Choice Test. Applied Theories of Economics, 2025; (): -. doi: 10.22034/ecoj.2025.67336.3434
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