Psychologie économique ; tiré du travail : Pression fiscale et Comportements des Contribuables de la commune de Lubumbashi, mémoire présenté et défendu par Joël Kalumba Nundo en vue de l'obtention du grade de licencié en psychologie; option psychologie du travail.

Ce travail est alors le produit d'un double caprice scientifique, caprice d'oser s'intéresser à la fiscalité sans être ni juriste, ni fiscaliste et caprice d'essayer de saisir les aspects d'une problématique dans le domaine de la psychologie économique, désormais devenue une science autonome. Pour Philippe Adair, ''le croisement entre l'approche psychologique et économique résulte d'un double mouvement : d'une part, de l'intérêt des psychologues sociaux pour l'économique et d'autre part, des économistes pour la dimension psychologique des conduites individuelles.''

Le psychologue américain Georges KATONA soutient que la psychologie économique peut-être considéré comme une science qui applique les principes et méthodes de la psychologie à la solution de certains problèmes économiques : les méthodes et les attitudes des consommateurs et des hommes d'affaires l'explication de dépenses, des économies et des investissements.

La psychologie économique peut aborder entre autres les phénomènes de prévisions économiques, les relations économiques internationales ainsi que certains phénomènes anormaux comme la fraude fiscale et l'angoisse économique. Elle est une science qui mène les recherches sur le comportement en général. Elle observe en effet, le comportement de l'individu non pas à l'extérieur comme le béhaviorisme (qui provoque à l'aide "de stimuli "des réactions chez l'homme) mais de l'intérieur. L’homme a ainsi un cadre de référence, un système de valeurs, une gamme d'attitude préexistant aux éléments extérieurs. C'est à partir de ce cadre que l'homme réagira aux événements économiques qu'il établira son cadre de référence.

 Exemple d'un thème de psychologie économique traité dans ce travail : la pression fiscale psychologique.

La pression fiscale psychologique constitue le facteur causal des distorsions dans les comportements économiques des contribuables. Face à la pression fiscale, selon qu'elle est élevée ou réduite, les contribuables, les contribuables se comportent d'une telle ou telle manière. Tout comportement dit-on est l'expression d'un conflit soit entre l'individu et le milieu extérieur, soit à l'intérieur de l'individu lui même entre les forces antagonistes. Paraphrasons Tiffin J. et McCormick E.: "Toute conduite est une cause." Dans ce travail, on parle surtout des comportements économiques des contribuables qui correspondent à des attitudes psychologiques.


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