A Psychological View of Tax: The Evaluation of Tax Posters Published by the Presidency of Revenue Administration in Terms of Tax Psychology

Abstract

Tax psychology brings a social, psychological and cognitive perspective to the concept of tax. Knowing the process of taxpayers decision to pay or not pay taxes plays a key role in ensuring voluntary compliance. Tax policies that take into account tax compliance processes can also contribute to the increase in tax consciousness in the long run. In this study, some tax posters published by the Presidency of Turkish Revenue Administration are evaluated in terms of tax psychology and explain what kind of effects on tax compliance.