ABSTRACT

In this chapter, knowledge sharing amongst people at different times is considered to have an effect on tax payments. Regarding the uncertainty existing in knowledge sharing, the risk function has been developed for the process of linguistic sharing amongst individuals. Also, the knowledge sharing process with a positive attitude which would lead to painless tax payments is evaluated.

The importance of this chapter is summarized as follows:

Regarding the role of tax in economic development, designing a mechanism to increase tax payments is important;

The role of speech amongst taxpayers is effective on the amount of taxes, thus it is considerable and important to evaluate tax knowledge sharing;

The factor of tax discussion amongst taxpayers consists of uncertainty, so risk assessment that is a factor of quality would be so important.