Davranışsal İktisat Perspektifinden Vergi Uyum Analizi
Özet
The goal of this study is to study tax compliance in Turkey from the perspective of mainstream and behavioral economics, comparatively. To achieve this aim, a hybrid design is introduced. A number of hypotheses are tested by this novel hybrid approach which uses the components of the deterrence and experimental model, simultaneously. The results indicate that the influence of socio-psychological factors on the tax compliance is stronger than the factors which are prioritized by the deterrence model.