Attitudes over looking tax as part of behavioural finance

Known as a rational human being since the 18th century, the "homo economicus", who has been rational in his decisions, has come to the realization that he did not make the most correct decisions when the 20th century was approached, and that he was a limited rational. Thus, the assumption that individuals are an entity that does not make mistakes has lost its effect, and the perception that the market will regulate itself has lost its importance over time. The process of people's transition from rationality to limited rationality has been handled by scientists. On the one hand, the scientists of that time tried to express what affected the decisions made by mathematical methods. On the other hand, recently, scientists have expressed human behavior based on psychological foundations, starting from "homo-economicus". This study investigates the changes in human behavior during the decision-making process and the researches of scientists regards the subject. Particularly with the reference to the observations and researches made by Richard H. Thaler and many scientists. Their results showed that many factors from person's marital status to age, gender and income level affect human behavior. In particular, the effects of the decisions taken in the tax field, which is the main subject of this research, where the effects on human behavior have been examined in this study. In addition, the events that occurred due to the taxes in the historical process given in the study were discussed and the reactions and behaviors of the individuals were examined. Finally, with the survey conducted in Adana province, the effects of people's age, income level, gender, commitment to the state, political views and religious feelings in the decision-making process were observed. People's decisions and behaviors were inspected by asking tax-based questions to public.