Research Article Open Access

The use of Expected Utility Theory (EUT) in Taxpayers' Behaviour Modelling

Farid Ameur1 and Mohamed Tkiouat1
  • 1 Studies and Research Laboratory in Applied Mathematics (LERMA), Mohammadia School of Engineering, Mohamed V University, Rabat BP 765, Morocco


In this study, we analyze taxpayers' behaviour regarding tax system. We present a theoretical study of a model pre established by other authors based on the expected utility theory; taxpayer's behavior is assumed to be risk-averse. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control; we found that the efficiency of a fiscal control have an important effect on these interactions. Previous studies are based on a maximal efficiency of tax control, which is a particular case of our model. We found that for Moroccan case, the fraud is related to the size of companies; it's more important in the big companies than small and medium enterprises. This result can be used as a tool to reconsider administrative approaches of tax compliance.

American Journal of Applied Sciences
Volume 14 No. 2, 2017, 245-251


Submitted On: 14 May 2016 Published On: 5 February 2017

How to Cite: Ameur, F. & Tkiouat, M. (2017). The use of Expected Utility Theory (EUT) in Taxpayers' Behaviour Modelling. American Journal of Applied Sciences, 14(2), 245-251.

  • 1 Citations



  • Expected Utility Theory
  • Prospect Theory
  • Survey
  • Tax Fraud
  • Tax Audit
  • Tax Compliance
  • Taxpayers
  • Behaviour
  • JEL Classification Codes: H3, C5