Akademik Veri Yönetim Sistemi
39. Uluslararası Maliye Sempozyumu, Antalya, Türkiye, 23 - 26 Ekim 2025, ss.1-4, (Özet Bildiri)
Importance of the Study : Although the concept of mental accounting is an interesting
one in the literature, it does not receive sufficient importance (Cruz et al., 2017:1). It is
only in the last few years that we have realised that mental accounting can be applied
to tax compliance analysis (Olsen et al., 2019:126). The problem of tax compliance
dates back to the date when taxes were first implemented. Characterizing, explaining
and increasing tax compliance can be expressed as a common problem of all countries
in the world (Andreoni et al., 1998:818). Tax evasion is a direct consequence of
financial mismanagement and not being aware of tax payments that can be expected
in the future. And that the theory of mental accounting can offer a tool to prepare
taxpayers better and to differentiate between taxpayers assuming that those who
score higher on mental accounting will take better care of tax payments to be
expected and thus will show higher compliance. It is important to examine the
functioning of the taxpayers' decision-making mechanism to protect the source of this
income, which has no specific equivalent but a general equivalent (Demirtaş,
2021:115). In Turkey, no study has been found in this field.
Purpose of the Study: This study aims to analyze the effect of differences in mental
accounting practices on tax compliance intentions applying a large scale survey
method among self-employed Turkish taxpayers. The study also aim at identifiying
factors that affect taxpayers' mental accounting tendencies. The findings will be of
utmost importance as they provide direct suggestions for the effectiveness of tax
policy in Turkey and can inspire new avenues for studying tax compliance in Turkey.
Literature: As stated by Olsen et al. (2019:126), mental accounting theory is generally
used in international publications to examine consumer behavior. When the literature
on behavioral economics, mental accounting, and tax compliance in Turkey is
examined, many studies have been conducted in Turkey that include analysis of tax
1 This study is funded by Bursa Uludag University BAP Unity (No:2097) and TUBITAK 2214-A
program.
2 Res. Ass., Inonu University, ORCID ID: 0000-0002-9907-3896, okkes.kisa@inonu.edu.tr.
3 Associate Professor, Tilburg University, ORCID ID: 0000-0002-8443-6009,
c.kogler@tilburguniversity.edu.
4 Prof. Dr., Bursa Uludag University, ORCID ID: 0000-0002-9495-2429, agercek@uludag.edu.tr.
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compliance (Benk et al., 2011; Benk et al., 2016; Olsen et al., 2018). There are
theoretical studies on behavioral economics and tax compliance (Demirtaş, 2021; Çelik
and Sağbaş, 2023). There are also many theoretical studies on the concept of mental
accounting (Güven, 2021; Şahin, 2022; Kendirli and Cihangir, 2023). However, although
there is no study examining the relationship between mental accounting and tax
compliance, as can be seen, the studies are generally theoretical. Some studies have
been conducted abroad, including laboratory experiments and surveys in this field
(Muehlbacher et al., 2017; Hikmah et al., 2021; Olsen et al., 2019; Duggan, 2016;
Mutanga et al., 2021; Muehlbacher and Kirchler, 2013).
Design and Methodology: The scale used in the study was obtained by combining
several scales. In the adaptation of the survey scale; the mental accounting scale
adapted by Muehlbacher and Kirchler (2013), the tax knowledge scale adapted by
Olsen et al. (2019), the attitudes scale adapted by Braithwaite (2003) and the trust,
power and tax compliance scale adapted by Kogler et al. (2015) were used. These
scales were combined, and a new scale was translated to Turkish.
The following questions will be answered while examining the relationship
between mental accounting and tax compliance in the study:
1. Are differences in mental accounting related to tax compliance?
2. Is tax knowledge associated with taxpayers’ mental accounting pratices?
3. Are demographic factors associated with taxpayers’ mental accounting
pratices?
Hypotheses to be tested within the scope of the study:
H1: Demographic factors affect the mental accounting level.
H2: There is a relationship between tax knowledge and mental accounting.
H3: The mental accounting level affects tax compliance.
The universe of the study was determined to be 5,254,700 taxpayers as of September
2024, according to the data of the Turkish Revenue Administration (GİB). The sample
size for the survey application was calculated as 667 with a 5% margin of error and a
99% confidence interval. However, the survey was administered to 750 people to
account for dropouts.
Findings and Discussion : The analysis part of the study has not yet been completed,
but preliminary results are described below.
OLS regression analysis was conducted to test the relationship between variables in
the study. According to the analysis of the factor of voluntary tax compliance (R² = .39),
mental accounting significantly predicted voluntary tax compliance (β = 0.111, p =
.008). Tax knowledge and voluntary tax compliance (β = 0.000, p = .992) were not
related. Positive attitudes towards taxes were the main determinant of voluntary
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compliance (β = 0.313, p < .001). Negative attitudes were negatively related to
voluntary tax compliance (β = –0.325, p < .001).
According to the analysis of the factor of enforced tax compliance (R² = .41), mental
accounting significantly predicted enforced tax compliance (β = –0.262, p < .001). Tax
knowledge was positively related to enforced tax compliance (β = 0.027, p = .454), but
the relation was not statistically significant. Power of tax authorities was related to
enforced tax compliance (β = 0.137, p < .001). Trust in the tax authorities is negatively
related to enforced tax compliance (β = –0.510, p < .001).
Conclusion and Recommendations: Taxes being the largest source of public revenues
and the largest source of financing for public expenditures, thus tax compliance is of
utmost importace for all states. Tax evasion likely may cause negative effects on
quality and quantity of public services. The level of mental accounting is an important
factor that can protect taxpayers and states, because in the literature, a positive and
significant relationship has been identified between the level of mental accounting and
tax compliance. In this context, taxpayers in Turkey should be encouraged to separate
taxes due in the future mentally from their net earnings, and they should also be
instructed and helped to achieve this.