Evaluation of the Corporate Tax Code no. 5520 from the perspective of behavioral economics

The "human" factor is the most fundamental and undeniable issue in the analysis of economic decisions. To know and understand the individual, and to predict what kind of motivations individuals act or may act on while making economic decisions, the perspective of economics on the individual should be regulated accordingly. From the point of view of "rationality"; It is difficult to argue that individuals like to pay taxes, and even according to the rationality principle, taxpayers generally do not welcome taxes, and as a result, problems arise in terms of tax compliance. In this case, it should be questioned how accurately the result reached reflects the reality. Because, as in all other issues, how much is it possible to examine the issues that determine the attitudes of taxpayers towards tax only in terms of "rationality"? According to the behavioral economic approach, there are very important factors that determine the approach of taxpayers to tax. To analyze tax compliance and resistance of taxpayers, studies in the behavioral economics literature show that cognitive biases, and therefore social and psychological factors, play an important role in understanding the tax compliance of taxpayers. In this study, the policies implemented by the public sector to obtain corporate tax income, which has a significant share in public revenues, are evaluated in a behavioral framework, and the policies implemented as a result of the Corporate Tax Law No. In this study, it will be tried to examine how the corporate tax revenues have been shaped and to what extent corporate tax revenues have been affected after the reform.