Economic psychology - behavioural and emotional responses of taxpayer to taxation in the context of tax fairness
Economic psychology - behavioural and emotional responses of taxpayer to taxation in the context of tax fairness

Summary/Abstract: In general, it can be assumed that economic psychology is a discipline that deals with the mental mechanisms and processes underlying consumer and other economic behaviour (fiscal illusions), including behaviour concerning the perception of nominal and real values in taxed processes (psychology of taxation). Economic psychology studies and evaluates how preferences, choices, decisions and other factors influence these behaviours. It also deals with the consequences of these decisions, paying particular attention to the issue of need satisfaction. In addition, it analyses the impact of economic phenomena on human behaviour and sense of well-being. The consumer (taxpayer) operates in a specific fiscal environment, which must always be considered on four levels: normative, organisational, economic and psychological. Economics, as a science of economic activity, has built up over many decades an assumption about the nature of economic man. The homo oeconomicus model is not the ‘only right’ model. It has been subject to modifications straddling two research approaches: psychologism and antipsychologism. In the last few decades, psychology has extended its research area to economic behaviour. The aim of this research has been to test by means of methods of incomplete induction whether the assumption of the rationality of the economic man corresponds to the actual states of the human mind and cognitive capacities. On the basis of this research, economic psychology and behavioural economics were distinguished.

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