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

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  • 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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    1. Christiansen, Vidar, 1980. "Two Comments on Tax Evasion," Empirical Economics, Springer, vol. 13(3), pages 389-393, June.
    2. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, September.
    3. Mehmet Nar, 2015. "The Effects of Behavioral Economics on Tax Amnesty," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 580-589.
    4. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
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    JEL classification:

    • D9 - Microeconomics - - Micro-Based Behavioral Economics

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