Legal Psychology

Gerhard OhrbandULIM University, Moldova

14th lectureTax evasion

Course structureLectures: • 1. Introduction into Legal Psychology – Theories of crime • 2. Correctional treatment• 3. Victimology• 4. Police psychology• 5. Testimony assessment• 6. Criminal responsibility• 7. Judicial judgments• 8. Psychological assessment of families

Course structureSeminars:9. Eyewitness testimony10. Jury decision-making11. Child abuse12. Prostitution13. Rape14. Tax evasion15. Stereotypes and prejudices in the law system

Introduction• Is tax evasion a hot topic in economics and social

sciences? A search for citations in the ‘Web of Science’ (January 2006; SSCI, SCI and A&HCI) yielded confirming results: from the beginning of documentation in 1945 to 1980, 75 citations were produced when the key words ‘tax’, ‘taxes’, ‘taxation’ and ‘evasion’ or ‘compliance’ were entered. In the following decade, 1981 to 1990, the number increased to 141, and reached 372 in the years spanning 1991 to 2000. Even faster growth is seen from 2001 to 2005, with 278 new publications registered.

Classification of determinants of tax compliance

Complexity of Tax laws

Literature

• Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. New York: Cambridge University Press.

Journals

• Journal of Economic Psychology

Internet resources

• http://www.people.ex.ac.uk/SEGLea/ecopsygp/Economic Psychology Research Group,

University of Exeter• http://www.elsevier.com/wps/find/journaldescripti

on.cws_home/505589/description#descriptionJournal of Economic Psychology• http://www.iarep.org/cr_austria.htmIAREP - International Association for Research in

Economic Psychology