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Author

Farid Ameur

Studies and Research Laboratory in Applied Mathematics (LERMA), Mohammadia School of Engineering, Mohamed V University, Rabat BP 765, Morocco
1 article in our journals

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Research ArticleOpen accessThe use of Expected Utility Theory (EUT) in Taxpayers' Behaviour ModellingFarid Ameur, Mohamed TkiouatIn 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 … …American Journal of Applied Sciences, Vol. 14, Issue 2 · 5 Feb 2017 · 7,527 accessesView PDFCite