Analyzing the change in taxpayers perceptions of taxation in the DOKAP region within the framework of the behavioral

The primary aim of this study is to analyze wheter taxpayers perceptions of taxation can be influenced and altered through behavioral in interventions. The research was conducted in the provinces of the DOKAP region, one of Turkey's priority development areas, where participants were divided into two groups: an experimental group and a control group. During the implementation phase, statements were evaluated under the headings of perception of tax responsibility, perception of the purpose of taxation, perception of tax amnesty and penalties, perception of tax awareness, and perception of the tax system. The experimental group was presented with six different nudge messages, designed on the basis of behavioral principles such as social norms, national identity, distributive justice, loss–gain framing, and social exchange. This approach enabled the observation of changes in taxpayers' perceptions of taxation in light of these interventions. The collected data were analyzed using independent samples t-test, one-way ANOVA, Tukey's HSD, and Tamhane's T2 tests. The results of the analyses revealed that nudge strategies created significant differences in individuals' perceptions of taxation. The findings indicate that, in addition to traditional methods, behavioral interventions can serve as an effective and sustainable tool for promoting voluntary tax compliance.