The Role of Human Factors in Tax Compliance and Countering Tax Crimes
Year: 2023

Abstract This chapter looks at tax crimes from a broader social science perspective complementing the insights gained from legal and doctrinal analysis of tax law in the books. Introducing the difference between law in the books and law in action can produce a better understanding of the role of law in the fight against tax crime. We use the umbrella term human factors to address a wide range of psychological, social, societal, cultural, political, and economic drivers, structures, and mechanism