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

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Listed:
  • Hilal MOLA

    (Atatürk University)

  • Serpil SUMER ADİN

    (Atatürk University)

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.

Suggested Citation

  • Hilal MOLA & Serpil SUMER ADİN, 2024. "Examination of Tax Culture, Tax Awareness, and Tax Compliance Through Video-Based Interviews," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 8(2), pages 131-145, December.
    • Handle: RePEc:bgo:journl:v:8:y:2024:i:2:p:131-145
    DOI: 10.33399/biibfad.1532624
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    References listed on IDEAS

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    JEL classification:

    • D9 - Microeconomics - - Micro-Based Behavioral Economics

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