Taxpayers’ View of the Tax Concept: A Metaphorical Analysis

This study examines taxpayers' perceptions of the tax concept through metaphors. Metaphor analysis is an effective tool for revealing how taxpayers make sense of the tax concept. This research used qualitative data collection techniques to compile and thematically classify metaphors produced by taxpayers from different sociodemographic groups about taxation. The findings reveal diverse and layered perceptions of tax. While most metaphors were classified as neutral, negative metaphors frequently reflected notions of burden, coercion, and punishment, whereas positive metaphors emphasised social responsibility and collective contribution.