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

Hilal Mola () and Serpil SUMER Adi̇n ()
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Hilal Mola: Atatürk University
Serpil SUMER Adi̇n: Atatürk University

Bingol University Journal of Economics and Administrative Sciences, 2024, vol. 8, issue 2, 131-145

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: Tax compliance; behavioral economics; video-based ınterview (search for similar items in EconPapers)
JEL-codes: D9 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:bgo:journl:v:8:y:2024:i:2:p:131-145

DOI: 10.33399/biibfad.1532624

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