Resumen

BARROS VIO, Bruno. Why Do People Pay Their Taxes?. Subj. procesos cogn. [online]. 2013, vol.17, n.2, pp.37-47. ISSN 1852-7310.

The aim of this work is to contribute to the debate on why some people pay their taxes and some don't, based on a revision of the model developed by Weigel, Heissing and Effers (1987). According to the model, not abiding by tax regulations can be perceived as an unsound act, part of a social dilemma. In this type of dilemma, also known as the tragedy of the commoners, individuals maximize the results if they make an unsound choice, yet all are at a disadvantage if all make the same choice. The most significant feature of the model is that it underscores the importance of considering the interactions among variables to explain compliance with tax regulations. Attitudes towards tax present more than one dimension and, therefore, the final answer to why people pay their taxes is found in a combination of variables, frequently isolated, and in the transformation of the supposed ceteris paribus which now represents the complete research in one simple, but important, first step.

Palabras clave : Economics psychology; Taxes; Tax compliance behaviour.