TY  - JOUR
AU  - Ameur, Farid 
AU  - Tkiouat, Mohamed 
PY  - 2017
TI  - The use of Expected Utility Theory (EUT) in Taxpayers' Behaviour Modelling
JF  - American Journal of Applied Sciences
VL  - 14
IS  - 2
DO  - 10.3844/ajassp.2017.245.251
UR  - https://thescipub.com/abstract/ajassp.2017.245.251
AB  - In this study, we analyze taxpayers' behaviour regarding tax system. We present a theoretical study of a model pre established by other authors based on the expected utility theory; taxpayer's behavior is assumed to be risk-averse. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control; we found that the efficiency of a fiscal control have an important effect on these interactions. Previous studies are based on a maximal efficiency of tax control, which is a particular case of our model. We found that for Moroccan case, the fraud is related to the size of companies; it's more important in the big companies than small and medium enterprises. This result can be used as a tool to reconsider administrative approaches of tax compliance.