Tax compliance is a multidimensional concept that refers to the behavior of individuals and institutions to fulfill their tax obligations by legal regulations. The literature emphasizes that tax compliance is influenced by factors such as social norms, ethical values, and trust in the state, as well as individuals' decisions based on economic rationality. This study evaluates the economic, social, and psychological dimensions of tax compliance and shows that the factors affecting individuals' tax payment behavior should be addressed from a broad perspective. Within the scope of the study, the mechanisms affecting individuals' voluntary compliance behavior are detailed, and approaches to tax compliance are discussed in an interdisciplinary context. In this respect, it is revealed that tax compliance is not only an economic phenomenon but also a complex process shaped by social and ethical factors. In this context, the decisive role of individuals' trust in the state, social norms, and ethical responsibilities in tax compliance is emphasized.
Aytül Bişgin (Wed,) studied this question.