Vergiye Psikolojik Bir Bak?ú: Gelir ødaresi Baúkanl?÷? Taraf?ndan Yay?nlanan Vergi Afiúlerinin Vergi Psikolojisi Aç?s?ndan De÷erlendirilmesi

Vergi psikolojisi vergi kavramına sosyal, psikolojik ve bilişsel bir bakış açısı getirmektedir. Vergi mükelleflerinin vergi ödeme ya da ödememe kararının oluşmasındaki süreçlerin bilinmesi vergiye gönüllü uyumun sağlanmasında anahtar bir rol oynamaktadır. Vergi uyum süreçlerini dikkate alan vergi politikaları da uzun dönemde vergi bilincinin artmasına katkı sağlayabilir. Bu çalışmada Gelir İdaresi Başkanlığı tarafından yayınlanan bazı vergi afişleri vergi psikolojisi açısından değerlendirilerek vergi uyumu konusunda ne tür etkiler oluşturabileceği açıklanmaktadır.

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

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.

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