Behavioral Approach to Tax Compliance Process: Taxpayer Behaviors and Typologies

ÇİÇEK S., ÇİÇEK H. G., Sahin-Ipek E. A.

SOSYOEKONOMI, vol.27, no.39, pp.223-244, 2019 (ESCI) identifier

  • Publication Type: Article / Article
  • Volume: 27 Issue: 39
  • Publication Date: 2019
  • Doi Number: 10.17233/sosyoekonomi.2019.01.13
  • Journal Name: SOSYOEKONOMI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.223-244
  • Süleyman Demirel University Affiliated: Yes


Taxpayers' decisions on paying taxes or not paying taxes can not be explained only by expected economic gains and costs. There are many psychological, sociological and demographic variables affecting taxpayer decisions. In this study, taxpayer behaviors and typologies affecting tax compliance and non-compliance are evaluated within the systematic framework determined by Mitu (2016). Taxpayers' typologies constitute important determinants of tax compliance in terms of being personality types that exhibit regular and specific framework behaviors. It will be possible for tax administration to increase tax compliance and tax collection to a degree with conventional tools and practices. Beyond legal obligations; it is necessary to analyze the ethical-cultural norms of the individuals and the society and the behavior of taxpayers and to produce the policy accordingly, in order to increase the voluntary tax compliance and motivate the taxpayer.