Resume
Decision Making of Subjects Under the Conditions of Risks and Insurety in Case of tax Delinquency
Mgr. František Hřebík, Ph.D., doc. Ing. PhDr. Karel Šrédl, CSc.
Neoclassical economics describes subject´s behaviour in framework of cardinalistic and ordinalistic models which supposed methodological individualism, concept of rationality, equilibrium and perfect information of subjects. Subject decides similarly even in case of obligatory taxes pays. If subject wants miss this duty, he can make decisions also in condition of risk and uncertainty (detection and penalties).
Keywords: Tax, tax delict, risk, uncertainty, theory of expected utility, prospect theory.