%0 Journal Article %T Prospect Theory; New Approach in Explaining Tax Evasion Phenomenon %J Journal of Economic Research (Tahghighat- E- Eghtesadi) %I University of Tehran %Z 0039-8969 %A dehghan, sahar %A Mousavi Jahromi, Yeganeh %A abdoli, ghahraman %D 2018 %\ 03/21/2018 %V 53 %N 1 %P 1-23 %! Prospect Theory; New Approach in Explaining Tax Evasion Phenomenon %K tax evasion %K expected utility theory %K prospect theory %K risk evasion %R 10.22059/jte.2018.64841 %X Tax evasion analysis is typically based on an expected utility theory (EUT). However, this leads to several qualitative and quantitative puzzles. Literature on tax evasion, it is believed that increasing the tax rate, the tax evasion also increased. So why don’t most of taxpayers evade? There is not enough evidence to prove the above results. In this paper, using the theory by Kahneman and Tversky prospect that was first introduced in 1979, to consider the problem of tax evasion. Compare the results of the calculation of tax crimes, using both theories states that there is big difference between the perspective theory and the theory of expected utility. Crimes obtained obtained by using the theory of expected utility are much larger . Prospect theory with regard to behavioral factors governing the decision to study the behavior of tax payers states as well. %U https://jte.ut.ac.ir/article_64841_d88f870214650ce42783ed4e4e8b2668.pdf