The Behavior of Taxpayers Between Rationality and Social Psychology: Comparative Analysis of the Republic of Moldova and the European Union in the Light of the Behavioral Economy

Abstract

The article analyzes the tax behavior of taxpayers in the Republic of Moldova (RM) compared to the member states of the European Union (EU), using the fundamental concepts of behavioral economics. The study examines the transition from the classical Homo Economicus model, focused on strict rationality and coercive mechanisms, to the taxpayer influenced by psychological and social factors, such as the perception of fairness, fiscal morality and trust in institutions. Based on data for the period 2020-2025, the developments regarding the share of tax revenues, the size of the informal economy, the degree of digitalization and the level of voluntary compliance are analyzed. The comparison with the experiences of Estonia, the Netherlands and Denmark shows that naked instruments, budget transparency and institutionalized cooperation can generate higher voluntary compliance, with reduced administrative costs. The conclusions of the article propose a set of applied public policies. JEL: H26, D91, D03, H1, C83, H30