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Steuern, Wahrnehmung Und Entscheidungsprozesse: Eine Interdisziplinäre Analyse Der Wirkungen Menschlicher Informationsverarbeitung Auf Steuersysteme
Paperback
Series: Schriften Zum Steuer-, Rechnungs- Und PRüfungswesen
ISBN13: 9783834939739
Publisher: Springer Nature
Published: May 4 2012
Pages: 247
Weight: 0.73
Height: 0.58 Width: 5.83 Depth: 8.27
Language: German
Die Wahrnehmung von Steuerrecht und die damit verbundenen Entscheidungswirkungen sind ein hoch komplexer biologischer und sozialer Prozess, der vielfältige ökonomische Konsequenzen nach sich zieht. Sabine Schmid stellt ausgewählte empirische und experimentelle Untersuchungen vor und sucht Erklärungen für die dort beobachteten Abweichungen von der Norm des rationalen Verhaltens. Sie entwirft ein verhaltenswissenschaftliches Prozessmodell zur Steuerwahrnehmung, anhand dessen sie Wechselwirkungen zwischen menschlichem Entscheidungsverhalten und der Ausgestaltung der Institution Steuerrecht aufzeigt.
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