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

Author

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
    as

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    References listed on IDEAS

    as
    1. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, November.
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    3. 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.
    4. Christiansen, Vidar, 1980. "Two Comments on Tax Evasion," Empirical Economics, Springer, vol. 13(3), pages 389-393, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Tax compliance; behavioral economics; video-based ınterview;
    All these keywords.

    JEL classification:

    • D9 - Microeconomics - - Micro-Based Behavioral Economics

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