Evaluation of tax morale in Turkey from the perspective of behavioral economics

The aim of this study to examine the tax morale from behavioral economics perspective and to analytically evaluate the tax morale in Turkey. In the study, behavioral public finance is discussed by setting the foundations of behavioral economics and the factors affecting the tax morale in Turkey has been evaluated analytically by using 6th wave data of World Values Survey. In the first part of the study, behavioral economics has been presented theoretically in the light of the criticisms made to the homoeconomicus human model and behavioral public finance practices has been mentioned, in the second part, the concept of tax morale has been explained and the importance of this concept in behavioral public finance has been emphasized and in the third part, the factors affecting tax morale in Turkey has been analyzed analytically by using the 6th wave data of the World Values Survey. According to the results of the research, the factors affecting tax morale are not determinative alone. Tax morale is affected by all the mentioned factors to a different degree. The criticisms brought by behavioral economics theories to the concept of homoeconomicus have been confirmed as a result of analytical evaluations on the concept of Tax Morale. Key Words: Behavioral Economics, Behavioral Public Finance, Tax Morale, Public Finance