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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | PFT709 |
| Name | Tax Psychology |
| Term | 2025-2026 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VOLKAN YURDADOĞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of this course is to analyse the attitudes, perceptions and behaviours of individuals and institutions towards taxation within the framework of psychological, sociological and behavioural economics. Students will be able to evaluate concepts such as tax compliance, tax morality, perception of fairness and voluntary compliance.
Course Content
This course examines the psychological foundations of individual and societal behaviors regarding taxation. Concepts such as tax morale, perception of fairness, voluntary and enforced compliance play a significant role in taxpayers’ attitudes. The course analyzes tax compliance and evasion based on behavioral economics, social norms, cultural values, and the citizen-state relationship. Empirical studies in Turkey and worldwide are reviewed, alongside the psychological impacts of digitalization and transparency. Within the context of ethics, trust, and legitimacy, the effectiveness of public tax policies is critically assessed from a psychological perspective.
Course Precondition
No prerequisites
Resources
Korostelkina, I., Dedkova, E., Vаraksa, N., & Korostelkin, M. (2020). Models of tax relations: improving the tax culture and discipline of taxpayers in the interests of sustainable development. In E3S web of conferences (Vol. 159, p. 06014). EDP Sciences. Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., & Kirchler, E. (2019). The role of emotions in tax compliance behavior: A mixed-methods approach. Journal of Economic Psychology, 74, 102194. Yavuz, G. (2021). Vergi Psikolojisi ve Davranışsal Yaklaşımlar. Seçkin Yayıncılık.
Notes
Kogler, C., & Kirchler, E. (2020). Taxpayers’ subjective concepts of taxes, tax evasion, and tax avoidance. Ethics and taxation, 191-205. Gërxhani, K., & Wintrobe, R. (2021). Understanding tax evasion: Combining the public choice and new institutionalist perspectives. The Palgrave handbook of comparative economics, 785-810.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines the basic concepts of tax psychology. |
| LO02 | Analyses the psychological factors affecting tax compliance and evasion. |
| LO03 | Evaluates the effect of social norms and cultural values on tax behaviour. |
| LO04 | Explain the relationship between behavioural economics and tax psychology. |
| LO05 | Interpret the effects of perceptions of tax justice and state legitimacy on compliance. |
| LO06 | Discusses the importance of psychological dimension in public policies with examples. |
| LO07 | Provides policy recommendations for the development of tax awareness and ethical values. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the fundamental concepts, theories, and principles of public finance and evaluate these concepts within the framework of economic policies. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Analyze the structure, sources, and economic impacts of public revenues and expenditures. | 2 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Comprehend the budget processes, principles of fiscal discipline, and the theoretical foundations of public debt management. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Interpret the structure, types, and impacts of tax systems on economic growth using factual data. | 4 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Analyzes the economic and social effects of public finance policies. | 4 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Develops solution proposals for real world scenarios of public finance policies. | 4 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Conducts independent research in the field of public finance. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Learns current developments and new approaches in the field of public finance independently. | 2 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Critically evaluate the knowledge in the field of public finance. | 3 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Communicate effectively with stakeholders on public finance issues. | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Present fiscal policy proposals clearly and persuasively in written/verbal form. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Designs public finance policies within the framework of ethical principles. | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Ensures effective use of public resources in line with fiscal sustainability objectives. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to Tax Psychology and Conceptual Framework | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 2 | Psychological Approaches and Tax Behaviors | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Tax Morale: Individual and Social Determinants | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Tax Compliance and Non-Compliance: Theoretical Models | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Behavioral Economics Approach to Tax Compliance | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | Risk Perception and Tax Evasion | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Psychological Effects of Tax Penalties | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Trust in Government, Legitimacy, and Tax Compliance | Reading the relevant sections of the sources | Öğretim Yöntemleri: Tartışma, Anlatım |
| 10 | Voluntary vs. Enforced Compliance: Psychological Perspectives | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Cultural Values and Tax Behavior | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | Tax Awareness and Educational Policies | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Ethics, Manipulation, and Public Trust | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | Empirical Findings from Turkey | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Case Studies | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Tartışma, Beyin Fırtınası, Örnek Olay |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 13 | 3 | 39 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 154 | ||
| Total Workload / 25 (h) | 6,16 | ||
| ECTS | 6 ECTS | ||