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ORIGINAL PAPER
Economic psychology and the emotional perception of fiscal illusions
1
WSEI University in Lublin
2
School of Business – National-Louis University in Nowy Sącz
3
WSGE University of Applied Sciences in Józefów
Submission date: 2025-02-21
Acceptance date: 2025-03-10
Publication date: 2025-04-10
JoMS 2025;61(1):439-454
KEYWORDS
economic psychologybehavioural psychologyemotional behavioursocial justicebehavioural economicsfiscal illusionsAdams' theory of justice
TOPICS
ABSTRACT
Objectives:
Economic psychology is a discipline that deals with the mental mechanisms and processes underlying consumer and other economic behaviour of a fiscal illusionary nature, through specific perceptions of nominal and real values in taxed and financial processes (psychology of taxation, interest rates, or inflation.
Material and methods:
The main objective of the thesis is to present the elements of perception of tax reality through the prism of fiscal illusion related to nominal and real rates of taxation, taking into account elements of behavioural psychology.
Results:
The general assumption is that public authorities subject to the constraints of fiscal policy rules should implement reforms to improve public finances. In practice, it is possible to encounter actions to ‘circumvent’ these rules by deliberately creating fiscal illusions. In this respect, they have a rich catalogue of measures at their disposal.
Conclusions:
As a result, they build up a false perception of the possible democratic choices, i.e. they are subject to fiscal illusion. This results in permanent budget deficits that lead to rapid debt accumulation
Economic psychology is a discipline that deals with the mental mechanisms and processes underlying consumer and other economic behaviour of a fiscal illusionary nature, through specific perceptions of nominal and real values in taxed and financial processes (psychology of taxation, interest rates, or inflation.
Material and methods:
The main objective of the thesis is to present the elements of perception of tax reality through the prism of fiscal illusion related to nominal and real rates of taxation, taking into account elements of behavioural psychology.
Results:
The general assumption is that public authorities subject to the constraints of fiscal policy rules should implement reforms to improve public finances. In practice, it is possible to encounter actions to ‘circumvent’ these rules by deliberately creating fiscal illusions. In this respect, they have a rich catalogue of measures at their disposal.
Conclusions:
As a result, they build up a false perception of the possible democratic choices, i.e. they are subject to fiscal illusion. This results in permanent budget deficits that lead to rapid debt accumulation
License
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| eISSN: | 2391-789X |
| ISSN: | 1734-2031 |
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