Examination of Tax Culture, Tax Awareness, and Tax Compliance Through Video-Based Interviews

Authors : Hilal Mola, Serpil Sumer Adin

Pages : 131-145

Doi:10.33399/biibfad.1532624

View : 75 | Download : 99

Publication Date : 2024-12-30

Article Type : Research Paper

Abstract :Recent studies have shown that individuals’ economic decisions are influenced by psychological factors. The aim of this study is to reveal the socio-economic and psychological effects of taxes, which are particularly vital for states’ financing of public service, on individuals. To this end, this study utilized the video-based interview method, which, at the time of writing, had not yet been used in the field of economics. With this method, the participants were shown a tax week, and the receipt of a public service announcement and were then asked questions regarding the content of the video and taxes. In accordance with the semi-structured interview method, the opinions expressed by individuals about taxes and what should be done to increase tax compliance were presented. Additionally, through the inclusion of cognitive biases, a factor that has gained a significant place in the branch of behavioral economics, the study addresses tax compliance within the scope of behavioral economics.
Keywords : Vergi uyumu, davranışsal ekonomi, video tabanlı görüşme