American Journal of Applied Sciences

The use of Expected Utility Theory (EUT) in Taxpayers' Behaviour Modelling

Farid Ameur and Mohamed Tkiouat

DOI : 10.3844/ajassp.2017.245.251

American Journal of Applied Sciences

Volume 14, Issue 2

Pages 245-251


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.


© 2017 Farid Ameur and Mohamed Tkiouat. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.