Fiscal compliance and Behavioral Economics: an analysis of the influence of the decision context

ABSTRACT Tax evasion remains a relevant problem in Brazil and worldwide. Behavioral Economics has sought to understand this behavior by carrying out experiments that aim to understand the decision-making process of individuals. This work aims to analyze how the structure of the decision-making context can influence the effectiveness of behavioral interventions that seek to increase tax compliance. Through content analysis of scientific articles in the area, five contextual categories were identified that influence the experiments. Thus, the research provides an understanding of contextual aspects and how they influence the design of interventions.