1. Legal Psychology Gerhard Ohrband ULIM University, Moldova 14 th lecture Tax evasion

2. Course structure Lectures: 1. Introduction into Legal Psychology – Theories of crime 2. Correctional treatment 3. Victimology 4. Police psychology 5. Testimony assessment 6. Criminal responsibility 7. Judicial judgments 8. Psychological assessment of families

3. Course structure Seminars: 9. Eyewitness testimony 10. Jury decision-making 11. Child abuse 12. Prostitution 13. Rape 14. Tax evasion 15. Stereotypes and prejudices in the law system

4. Introduction Is tax evasion a hot topic in economics and social sciences? A search for citations in the ‘Web of Science’ (January 2006; SSCI, SCI and A&HCI) yielded confirming results: from the beginning of documentation in 1945 to 1980, 75 citations were produced when the key words ‘tax’, ‘taxes’, ‘taxation’ and ‘evasion’ or ‘compliance’ were entered. In the following decade, 1981 to 1990, the number increased to 141, and reached 372 in the years spanning 1991 to 2000. Even faster growth is seen from 2001 to 2005, with 278 new publications registered.

5. Classification of determinants of tax compliance

6. Complexity of Tax laws

7. Literature Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. New York: Cambridge University Press.

8. Journals Journal of Economic Psychology

9. Internet resources http://www.people.ex.ac.uk/SEGLea/ecopsygp/ Economic Psychology Research Group, University of Exeter http://www.elsevier.com/wps/find/journaldes cription.cws_home/505589/description#descr iptionhttp://www.elsevier.com/wps/find/journaldes cription.cws_home/505589/description#descr iption Journal of Economic Psychology http://www.iarep.org/cr_austria.htm IAREP - International Association for Research in Economic Psychology