Extrafiscalidade tributária e economia comportamental

Abstract

The present work is dedicated, as it’s title suggests, to the analysis of the mediate, but intimate, relationship between the Tributary Extrafiscality and the Behavioral Economics. Simply put, it deals with how the teachings of the economic, neurological and psychological sciences must be considered when elaborating the tributary public policies. We will expose that, if limitated in itself, the Tributary Extrafiscality tends to be underutilized, whereas, if added to other knowledge, it sees full power potential. We will therefore commit ourselves to the task of proposing a new approach to the topic. Based on an applied literature review, we will project the likely results os its adoption. We will present and dissect the so-called “Nudges”, a tool for Behavioral Economics that, if handled accurately, can lead to major advances in tax formulations. We shall reasonably conclude that the subtle and non forcible State command in the taxation sphere can, undoubtedly, improve the life quality not only of the taxpayers, but of the society as a whole.