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Behavioral Approach to Tax Compliance Process: Taxpayer Behaviors and Typologies

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  • Serdar ÇİÇEK
  • Hüseyin Güçlü ÇİÇEK
  • Elif Ayşe ŞAHİN-İPEK

Abstract

Taxpayers’ decisions on paying taxes or not paying taxes can not be explained only by expected economic gains and costs. There are many psychological, sociological and demographic variables affecting taxpayer decisions. In this study, taxpayer behaviors and typologies affecting tax compliance and non-compliance are evaluated within the systematic framework determined by Mitu (2016). Taxpayers’ typologies constitute important determinants of tax compliance in terms of being personality types that exhibit regular and specific framework behaviors. It will be possible for tax administration to increase tax compliance and tax collection to a degree with conventional tools and practices. Beyond legal obligations; it is necessary to analyze the ethical-cultural norms of the individuals and the society and the behavior of taxpayers and to produce the policy accordingly, in order to increase the voluntary tax compliance and motivate the taxpayer.

Suggested Citation

  • Serdar ÇİÇEK & Hüseyin Güçlü ÇİÇEK & Elif Ayşe ŞAHİN-İPEK, 2019. "Behavioral Approach to Tax Compliance Process: Taxpayer Behaviors and Typologies," Sosyoekonomi Journal, Sosyoekonomi Society.
    • Handle: RePEc:sos:sosjrn:190113
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    More about this item

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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