Constitution of economic policies from the perspective of behavioral economics (Tax applications)

Understanding, how individuals make their economic decisions and preferences and the reasons behind these decisions has become extremely important for the success of public policies. The classical economic approach assumes that these decisions are always rational and creates its theories in this context. Behavioral economics, on the other hand, reconciles the reasons behind the irrational decisions and attitudes of individuals with psychological and sociological phenomena. Paying taxes is an economic decision. The decision and attitude of the taxpayers about paying taxes is called tax compliance and is a socio-economic process.In this study, the tax compliance of taxpayers is examined from the perspective of behavioral economics. It is aimed to measure the tax compliance of the future taxpayers by measuring the tax perceptions and tax awareness of Çukurova University and Çağ University, Faculty of Economics and Administrative Sciences students in Çukurova Region, based on demographic variables.A questionnaire, inspired by the studies in the literature, was applied to the students and it was concluded that the students' tax understanding is positive, but the tax practices, tax laws, tax justice, and public confidence in the government in our country are negative. The necessity of tax education to increase tax awareness has been determined.