This course aims to teach the psychological dimensions of individual and social behaviors related to taxation. It provides students with knowledge about the psychological foundations of concepts such as tax compliance, tax morale, and tax awareness. Economic, social, and psychological factors affecting tax payment behavior are examined. Furthermore, the effects of tax policies on taxpayer behavior and approaches to increasing voluntary tax compliance are evaluated.

The course begins with the fundamental concepts and development of tax psychology. Concepts such as tax morale, tax awareness, and tax compliance are examined in detail. Psychological, sociological, and economic factors affecting taxpayer behavior are evaluated. The causes of tax evasion and tax avoidance behaviors are analyzed. The effectiveness of tax policies is discussed within the framework of behavioral economics and behavioral public finance approaches. In addition, tax cultures in different countries and current research findings are examined.