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Steuern, Wahrnehmung und Entscheidungsprozesse

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Springer Nature
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9783834939746
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Die Wahrnehmung von Steuerrecht und die damit verbundenen Entscheidungswirkungen sind ein hoch komplexer biologischer und sozialer Prozess, der vielfltige konomische Konsequenzen nach sich zieht. Dieses Buch beleuchtet ausgewhlte empirische und experimentelle Untersuchungen und sucht Erklrungen fr die dort beobachteten Abweichungen von der Norm des rationalen Verhaltens. Basierend auf diesen Erkenntnissen wird ein verhaltenswissenschaftliches Prozessmodell zur Steuerwahrnehmung entworfen. Anhand des Modells werden Wechselwirkungen zwischen menschlichem Entscheidungsverhalten und der Ausgestaltung der Institution Steuerrecht aufgezeigt.

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