Analysis of taxpayer behaviors from the perspective of behavioral economics

Although the definition of tax has changed in the historical process, it is accepted as the most important source of income of the state in all different economic models. The relations between the tax creditor state and the taxpayer cannot be evaluated around rationality and limited hypotheses. The fact that the state does not have all the information about the taxpayer and the need for tax revenues to finance the services undertaken by the state increases the importance of the behavior of the taxpayers in the face of taxes. Investigating the taxpayers' behavior towards taxes is within the research field of behavioral economics. The fact that the state has incomplete information about the behavior of the taxpayer increases the importance of the process of learning the reaction of the taxpayers against all tax practices and laws. The survey method, which is one of the experimental methods used in behavioral economics, has been determined as the main method of the research in order to see the reactions of the taxpayers against the tax and tax applications. The target audience of the research consists of taxpayers who own a workplace and work as a paid employee within the borders of Turkey. The questionnaire was presented as a single section. After the demographic characteristics, 35 questions were asked to the taxpayer. Survey data were obtained from the internet. The statements in the completed questionnaires were coded and uploaded to the SPSS program, and analyzed and interpreted.