The Importance of Behavioural Taxation in European Union

Fiscal policies, both in general and within the European Union (EU), include an examination of the reasons behind tax evasion and the establishment of mechanisms to encourage greater tax compliance among taxpayers. In such analyses, the behavioural economic and taxation policies model is deemed more effective than traditional tax models, considering various factors influencing taxpayer behavior. Within these interdisciplinary considerations, encompassing social and cultural elements, the implementation of principles of equity in taxation surfaces as a pivotal influence in molding the behavior of taxpayers and their tax morale. The European Union's situation is quite complex, given the multitude of member states and the diverse geo-political, cultural, historical, and social contexts, along with variations in economic development and other differences. In this nuanced landscape, the behavioural model seems much more fitting for analysis as it considers these specificities and distinctions. Among these factors, behavioural taxation plays a pivotal role and European fiscal policies highlight its relevance, both in theory and practice. The paper analyzes how behavioral taxation affects tax compliance and tax morale of taxpayers in the EU.